20 T.C. 495 (1953), 39129, Brennen v. C.I.R.

Citation: 20 T.C. 495

Opinion Judge: TIETJENS, Judge:

Party Name: JAMES BRENNEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: DeWitt Williams, Esq., for the petitioner. Douglas L. Barnes, Esq., and John D. Picco, Esq., for the respondent.

Judge Panel: TURNER, J., dissenting: MURDOCK, J., agrees with this dissent.

Case Date: May 28, 1953

Court: U.S. Tax Court