25 T.C. 513 (1955), 50868, Mesi v. C.I.R.

Citation: 25 T.C. 513

Opinion Judge: RICE, Judge:

Party Name: SAM MESI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Howard R. Slater, Esq., for the petitioner. Edward L. Newberger, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: HARRON, TIETJENS, and ATKINS, JJ., agree with this dissent.

Case Date: December 16, 1955

Court: U.S. Tax Court