23 T.C. 408 (1954), 40039, Gooding Amusement Co., Inc. v. C. I. R.

Citation: 23 T.C. 408

Opinion Judge: VAN FOSSAN, Judge:

Party Name: GOODING AMUSEMENT COMPANY, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. E. GOODING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELIZABETH GOODING (ALSO KNOWN AS ANNA ELIZABETH GOODING), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. E. GOODING AND ELIZABETH GOODING (ALSO KNOWN AS AN

Attorney: Roger K. Powell, Esq., for the petitioners. Robert E. Johnson, Esq., for the respondent.

Judge Panel: WITHEY, J., concurs in the result.

Case Date: November 30, 1954

Court: U.S. Tax Court