26 T.C. 331 (1956), 51039, J. Ungar, Inc. v. C. I. R.

Citation: 26 T.C. 331

Opinion Judge: RICE, Judge:

Party Name: J. UNGAR, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JESSE UNGAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Adrian W. DeWind, Esq., and Richard H. Paul, Esq., for the petitioners. Ellyne E. Strickland, Esq., and Charles B. Markham, Esq., for the respondent.

Judge Panel: WITHEY, J., dissents.

Case Date: May 25, 1956

Court: U.S. Tax Court