22 T.C. 318 (1954), 44169, Alexander v. C. I. R.

Citation: 22 T.C. 318

Opinion Judge: TIETJENS, Judge.

Party Name: HARLEY ALEXANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MAUDE ALEXANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Arthur Glover, Esq., for the petitioners. Jackson L. Bailey, Esq., and R. S. Leigh, Esq., for the respondent.

Judge Panel: VAN FOSSAN, TURNER, HARRON, and RAUM, JJ., concur in the result. ARUNDELL, J., dissenting. KERN and JOHNSON, JJ.,

Case Date: May 17, 1954

Court: U.S. Tax Court