32 T.C. 1368 (1959), 67596, Harvey v. C.I.R.

Citation: 32 T.C. 1368

Opinion Judge: HARRON, Judge:

Party Name: JOHN J. HARVEY AND IRMA P. HARVEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: A. Calder Mackay, Esq., and Charles J. Higson, Esq., for the petitioners. Eugene F. Reardon, Esq., Leo K. L'Brien, Esq., and R. E. Maiden, Jr., Esq., for the respondent.

Judge Panel: FORRESTER, J., dissenting:

Case Date: September 30, 1959

Court: U.S. Tax Court