23 T.C. 508 (1954), 43610, Lagreide v. C. I. R.

Citation: 23 T.C. 508

Opinion Judge: FISHER, Judge:

Party Name: ANDERS I. LAGREIDE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE LAGREIDE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Carl A. Jonson, Esq., for the petitioners. John D. Picco, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: ARUNDELL, Van Fossan, HARRON, and JOHNSON, JJ., agree with this dissent.

Case Date: December 22, 1954

Court: U.S. Tax Court