21 T.C. 155 (1953), 34887, Stern v. C.I.R.

Citation: 21 T.C. 155

Opinion Judge: OPPER, Judge:

Party Name: JULIUS LONG STERN AND (MRS.) ELLEN V. STERN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Edgar J. Goodrich, Esq., and Lipman Redman, Esq., for the petitioners. Edward Pesin, Esq., for the respondent.

Judge Panel: RAUM, J., concurs in the result. VAN FOSSAN, J., dissents. BRUCE, J., concurring: MURDOCK and TURNER, JJ., agree with this concurring opinion. HILL, J., dissenting: ARUNDELL, BLACK, LEMIRE, JOHNSON, and TIETJENS, JJ., agree with this dissent.

Case Date: October 30, 1953

Court: U.S. Tax Court