20 T.C. 620 (1953), 35870, Card v. C.I.R.

Citation: 20 T.C. 620

Opinion Judge: WITHEY, Judge:

Party Name: F. E. CARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. S. ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Thomas M. Davies, Esq., and Oscar R. Martin, C.P.A., for the petitioners. Mark Townsend, Esq., for the respondent.

Judge Panel: ARUNDELL, J., dissenting: TURNER, JOHNSON, and TIETJENS, JJ., agree with this dissent.

Case Date: June 17, 1953

Court: U.S. Tax Court