39 T.C. 553 (1962), 85516, Kniffen v. C. I. R.

Citation: 39 T.C. 553

Opinion Judge: WITHEY, Judge:

Party Name: ARTHUR L. KNIFFEN AND LILLIAN KNIFFEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Urban C. Bergbauer, Jr., Esq., for the petitioners. Dean E. Sharp, Esq., for the respondent.

Judge Panel: ATKINS, J., dissenting: TIETJENS, OPPER, and PIERCE, JJ., agree with this dissent.

Case Date: December 20, 1962

Court: U.S. Tax Court