21 T.C. 55 (1953), 40813, Peters v. C.I.R.

Citation: 21 T.C. 55

Opinion Judge: VAN FOSSAN, Judge:

Party Name: ISABEL PETERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: R. Palmer Baker, Jr., Esq., for the petitioner. Charles M. Greenspan, Esq., for the respondent.

Judge Panel: MURDOCK, HILL, HARRON, OPPER, and RAUM, JJ., dissent.

Case Date: October 15, 1953

Court: U.S. Tax Court