27 T.C. 270 (1956), 55159, Heim v. C.I.R.

Citation: 27 T.C. 270

Opinion Judge: MURDOCK, Judge:

Party Name: MURIEL HEIM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Fred Sorenson, Esq., for the petitioner. Ivan L. Onnen, Esq., for the respondent.

Judge Panel: BRUCE, J., concurs in the result. OPPER, J., dissenting: MULRONEY, J., agrees with this dissent. FISHER, J., dissenting: TIETJENS and MULRONEY, JJ., agree with this dissent.

Case Date: Thursday November 08, 1956

Court: U.S. Tax Court