2 T.C. 832 (1943), 1, Pierce v. C. I. R.

Citation: 2 T.C. 832

Opinion Judge: VAN FOSSAN, Judge:

Party Name: KATHARINE C. PIERCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Edwin S. Cohen, Esq., for the petitioner. C. C. Holmes, Esq., for the respondent.

Judge Panel: TURNER and HILL, JJ., dissent.

Case Date: October 04, 1943

Court: U.S. Tax Court