33 T.C. 419 (1959), 66376, Namrow v. C. I. R.

Citation: 33 T.C. 419

Opinion Judge: MULRONEY, Judge:

Party Name: ARNOLD NAMROW AND LILLIAN NAMROW, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAY C. MAXWELL AND DOROTHY N. MAXWELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Carolyn E. Agger, Esq., and Elizabeth S. Freret, Esq., for petitioners. Neil J. O'Brien, Esq., and George J. Rabil, Esq., for the respondent.

Judge Panel: BLACK, J., dissenting: HARRON, TIETJENS, WITHEY, and FORRESTER, JJ., agree with this dissent.

Case Date: Monday November 30, 1959

Court: U.S. Tax Court