31 T.C. 477 (1958), 61891, Boettiger v. C. I. R.

Citation: 31 T.C. 477

Opinion Judge: FORRESTER, Judge:

Party Name: RUSSELL W. BOETTIGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: William E. Russell, Jr., Esq., and Joseph B. Miller, Esq., for the petitioner. Scott A. Dahlquist, Esq., for the respondent.

Judge Panel: WITHEY, J., dissents.

Case Date: November 28, 1958

Court: U.S. Tax Court