33 T.C. 963 (1960), 67201, Easson v. C. I. R.

Citation: 33 T.C. 963

Opinion Judge: FORRESTER, Judge:

Party Name: JACK L. EASSON, ET AL.,[1] PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Nathan L. Cohen, Esq., and Ralph R. Bailey, Esq., for the petitioner. Melvin L. Sears, Esq., and Jack T. Fuller, Esq., for the respondent.

Judge Panel: DRENNEN, J., concurs in the result. PIERCE, J., dissenting: ATKINS and MULRONEY, JJ., agree with this dissent.

Case Date: Monday February 29, 1960

Court: U.S. Tax Court