20 T.C. 603 (1953), 30631, Carpenter v. C.I.R.

Citation: 20 T.C. 603

Opinion Judge: TIETJENS, Judge:

Party Name: B. A. CARPENTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Claude L. Gray, Esq., Dorothea Watson, Esq., Roe H. Wilkins, Esq., Mac Asbill, Esq., and William A. Sutherland, Esq., for the petitioner. Ralph V. Bradbury, Jr., Esq., for the respondent.

Judge Panel: TURNER and BRUCE, JJ., concur in the result. ARUNDELL, J., dissenting: VAN FOSSAN, HARRON, JOHNSON, and WHITHEY, JJ., agree with this dissent.

Case Date: June 15, 1953

Court: U.S. Tax Court