24 T.C. 597 (1955), 37967, Caldwell & Co. v. C.I.R.

Citation: 24 T.C. 597

Opinion Judge: PIERCE, Judge:

Party Name: JAMES E. CALDWELL & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: David M. Keeble, Esq., for the petitioner. Frederick T. Carney, Esq., for the respondent.

Judge Panel: VAN FOSSAN, J., dissents. BRUCE J., dissenting: ARUNDELL and JOHNSON, JJ., agree with this dissent.

Case Date: Thursday June 30, 1955

Court: U.S. Tax Court