4 T.C. 1255 (1945), 4305, Roach v. C. I. R.

Citation: 4 T.C. 1255

Opinion Judge: ARUNDELL, Judge:

Party Name: JOHN R. ROACH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Edward L. P. O'Connor, Esq., for the petitioner. Scott A. Dahlquist, Esq., for the respondent.

Judge Panel: LEECH, TURNER, AND DISNEY, JJ., dissent.

Case Date: Monday April 30, 1945

Court: U.S. Tax Court