21 T.C. 794 (1954), 20771, Felix v. C.I.R.

Citation: 21 T.C. 794

Opinion Judge: LEMIRE, Judge:

Party Name: ALBERT T. FELIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY ANN FELIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALBERT FELIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Sidney B. Gambill, Esq., for the petitioners. Fortescue W. Hopkins, Esq., for the respondent.

Judge Panel: RAUM, J., dissenting: TURNER, OPPER, and RICE, JJ., agree with this dissent.

Case Date: Friday February 26, 1954

Court: U.S. Tax Court