20 T.C. 136 (1953), 31896, Snively v. C.I.R.

Citation: 20 T.C. 136

Opinion Judge: RICE, Judge:

Party Name: JOHN A. SNIVELY, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: James P. Hill, Esq., and William R. Frazier, Esq., for the petitioner. Newman A. Townsend, Jr., Esq., for the respondent.

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

Case Date: April 22, 1953

Court: U.S. Tax Court