32 T.C. 1304 (1959), 73257, Kilroe v. C.I.R.

Citation: 32 T.C. 1304

Opinion Judge: FISHER, Judge:

Party Name: E. G. KILROE AND FRANCES H. KILROE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Irving M. Felder, Esq., for the petitioners. Louis J. DeReuil, Esq., for the respondent.

Judge Panel: TIETJENS, J., concurring: TURNER, J., dissenting: MURDOCK, HARRON, and RAUM, JJ., agree with this dissent. ATKINS, J., dissenting: TURNER and HARRON, JJ., agree with this dissent.

Case Date: Tuesday September 29, 1959

Court: U.S. Tax Court