35 T.C. 533 (1960), 71629, Linehan v. C. I. R.

Citation: 35 T.C. 533

Opinion Judge: WITHEY, Judge:

Party Name: CHARLES A. LINEHAN AND MARION S. LINEHAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: James D. Dow, Esq., for the petitioners. Douglas D. Robertson, Esq., and Charles T. Shea, Esq., for the respondent.

Judge Panel: OPPER, J., dissents. MURDOCK, J., dissenting: FORRESTER, J., agrees with this dissent.

Case Date: December 30, 1960

Court: U.S. Tax Court