31 T.C. 1014 (1959), 65185, Watson v. C. I. R.

Citation: 31 T.C. 1014

Opinion Judge: TIETJENS, Judge:

Party Name: JOHN S. WATSON AND BETTY JANE WATSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Paul L. Selby, Jr., Esq., for the petitioners. Bart A. Brown, Jr., Esq., for the respondent.

Judge Panel: MURDOCK, TURNER, OPPER, and MULRONEY, JJ., dissent.

Case Date: February 18, 1959

Court: U.S. Tax Court