21 T.C. 70 (1953), 39428, Leach v. C.I.R.

Citation: 21 T.C. 70

Opinion Judge: BLACK, Judge:

Party Name: J. WARREN LEACH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Erle Pettus, Jr., Esq., for the petitioner. Homer F. Benson, Esq., for the respondent.

Case Date: October 19, 1953

Court: U.S. Tax Court