20 T.C. 332 (1953), 31416, Ward v. C.I.R.

Citation: 20 T.C. 332

Opinion Judge: BLACK, Judge:

Party Name: DWIGHT A. WARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HANNA P. WARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Adam Y. Bennion, Esq., for the petitioner. Donald P. Chehock, Esq., for the respondent.

Judge Panel: HILL, J., dissenting: BRUCE, J., agrees with this dissent. WITHEY, J., dissenting:

Case Date: May 14, 1953

Court: U.S. Tax Court