23 T.C. 495 (1954), 48153, Showell v. C. I. R.

Citation: 23 T.C. 495

Opinion Judge: TIETJENS, Judge:

Party Name: JACK SHOWELL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DOROTHY SHOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: W. Lee McLane, Jr., Esq., for the petitioners. Earl C. Crouter, Esq., for the respondent.

Judge Panel: WITHEY, J., dissenting: BRUCE, J., agrees with this dissent.

Case Date: December 16, 1954

Court: U.S. Tax Court