40 T.C. 206 (1963), 93586, Sorem v. C.I.R.

Citation: 40 T.C. 206

Opinion Judge: WITHEY, Judge:

Party Name: J. MILTON SOREM AND WANDA M. SOREM, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT R. W. BOOGAART AND MARGARET BOOGAART, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Thomas J. Kennedy, for the petitioners. Edward E. Pigg, for the respondent.

Judge Panel: BRUCE and DRENNEN, JJ., dissent. DAWSON, J., dissenting: FISHER and SCOTT, JJ., agree with this dissent.

Case Date: Friday May 03, 1963

Court: U.S. Tax Court