3 T.C. 776 (1944), 107150, Scherer v. C. I. R.

Citation: 3 T.C. 776

Opinion Judge: BLACK, Judge:

Party Name: ROBERT P. SCHERER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Russell A. McNair, Esq., and E. Barrett Prettyman, Esq., for the petitioner. John H. Pigg, Esq., for the respondent.

Judge Panel: SMITH, DISNEY, and KERN, JJ., concur only in the result. STERNHAGEN, J., dissenting in Docket No. 109825: MURDOCK, TURNER, HARRON, and OPPER, JJ., agree with this dissent.

Case Date: May 10, 1944

Court: U.S. Tax Court