3 T.C. 963 (1944), 112526, Avery v. C. I. R.

Citation: 3 T.C. 963

Opinion Judge: VAN FOSSAN, Judge:

Party Name: SEWELL L. AVERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Leland K. Neeves, Esq., for the petitioner. Gerald W. Brooks, Esq., and Frank T. Donahoe, Esq., for the respondent.

Judge Panel: DISNEY, J., dissents. MURDOCK, J., dissenting: STERNHAGEN, TURNER, ARNOLD, KERN, and OPPER, JJ., agree with this dissent.

Case Date: June 06, 1944

Court: U.S. Tax Court