21 T.C. 134 (1953), 37873, Kaplan v. C.I.R.

Citation: 21 T.C. 134

Opinion Judge: ARUNDELL, Judge:

Party Name: JACOB M. KAPLAN AND ALICE M. KAPLAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harris Berlack, Esq., for the petitioners. Robert McDonough, Esq., for the respondent.

Judge Panel: OPPER, J., dissents

Case Date: Thursday October 29, 1953

Court: U.S. Tax Court