22 T.C. 7 (1954), 39575, Bauman v. C. I. R.

Citation: 22 T.C. 7

Opinion Judge: TIETJENS, Judge:

Party Name: CLEMENT A. BAUMAN AND MABEL BAUMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John S. Murtha, Esq., for the petitioners. Lester H. Salter, Esq., for the respondent.

Judge Panel: FISHER, J., concurs in the result. OPPER, J., concurring: WITHEY, J., agrees with this concurring opinion.

Case Date: Thursday April 08, 1954

Court: U.S. Tax Court