29 T.C. 1047 (1958), 61883, Claunch v. C. I. R.

Citation: 29 T.C. 1047

Opinion Judge: BLACK, Judge:

Party Name: KERMIT L. CLAUNCH AND WILLODEAN CLAUNCH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Walter L. Mims, Esq., for the petitioners. Homer F. Benson, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: Opper, Raum, and Forrester, J.J., agree with this dissent. Atkins, J., dissenting: OPPER, RAUM, and FORRESTER, JJ., agree with this dissent.

Case Date: February 28, 1958

Court: U.S. Tax Court