4 T.C. 897 (1945), 1520, Bazley v. C. I. R.

Citation: 4 T.C. 897

Opinion Judge: OPPER, Judge:

Party Name: ALICE H. BAZLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. ROBERT BAZLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Frederick E. S. Morrison, Esq., and Calvin H. Rankin, Esq., for the petitioners. W. J. McFarland, Esq., for the respondent.

Judge Panel: BLACK and TYSON, JJ., dissent. SMITH, J., dissenting: ARUNDELL and VAN FOSSAN, JJ., agree with this dissent.

Case Date: Wednesday February 28, 1945

Court: U.S. Tax Court