39 T.C. 801 (1963), 89813, Ferebee v. C. I. R.

Citation: 39 T.C. 801

Opinion Judge: DAWSON, Judge:

Party Name: WILLIS B. FEREBEE AND LUCILLE B. FEREBEE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Willis B. Ferebee, pro se. Ralph A. Anderskow, Esq., for the respondent.

Judge Panel: BRUCE, J., concurs in the result. OPPER, J., concurring: TIETJENS, PIERCE, and MULRONEY, JJ., agree with this concurring opinion. HOYT, J., concurring: FISHER, J., agrees with this concurring opinion. RAUM, J., dissenting:

Case Date: February 14, 1963

Court: U.S. Tax Court