37 T.C. 461 (1961), 83795, Brown v. C. I. R.

Citation: 37 T.C. 461

Opinion Judge: SCOTT, Judge:

Party Name: CLAY B. BROWN AND DOROTHY E. BROWN, ET AL.,[1] PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: William H. Kinsey, Esq., and James R. Moore, Esq., for the petitioners. Norman H. McNeil, Esq., and Aaron S. Resnick, Esq., for the respondent.

Judge Panel: WITHEY, J., dissenting: TURNER, J., agrees with this dissent. PIERCE, J., dissenting: TURNER, RAUM, WITHEY, ATKINS, and MULRONEY, JJ., agree with this dissent.

Case Date: December 19, 1961

Court: U.S. Tax Court