36 T.C. 14 (1961), 76016, Winter v. C.I.R.

Citation: 36 T.C. 14

Opinion Judge: RAUM, Judge:

Party Name: WILLIAM L. WINTER AND EUNICE R. WINTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Alphonsus R. Romeika, Esq., and Carleton R. Hedner, Esq., for the petitioners. David E. Crabtree, Esq., for the respondent.

Judge Panel: WITHEY, J., dissenting:

Case Date: April 11, 1961

Court: U.S. Tax Court