35 T.C. 1083 (1961), 75523, Dean v. C. I. R.

Citation: 35 T.C. 1083

Opinion Judge: RAUM, Judge:

Party Name: J. SIMPSON DEAN AND PAULINA DUPONT DEAN, PETITIONERS, v. COMMISSIONERS OF INTERNAL REVENUE, RESPONDENT.

Attorney: Laurence Graves, Esq., for the petitioners. Edward L. Newberger, Esq., for the respondent.

Judge Panel: FISHER, J., concurs in the result. OPPER, J., concurring: TIETJENS, WITHEY, and DRENNEN, JJ., agree with this concurring opinion. BRUCE, J., dissenting:

Case Date: Thursday March 30, 1961

Court: U.S. Tax Court