26 T.C. 405 (1956), 51294, Lane v. C. I. R.

Citation: 26 T.C. 405

Opinion Judge: RICE, Judge:

Party Name: JOYCE PRIMROSE LANE (FORMERLY JOYCE PRIMROSE BOOZER), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Dermot R. Long, Esq., for the petitioner. Arthur Clark, Jr., Esq., for the respondent.

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

Case Date: May 31, 1956

Court: U.S. Tax Court