40 T.C. 521 (1963), 94981, Petty v. C. I. R.

Citation: 40 T.C. 521

Opinion Judge: FAY, Judge:

Party Name: NORMAN PETTY AND VIOLET PETTY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: John P. Dwyer, for the petitioners. Crane C. Hauser, for the respondent.

Judge Panel: DRENNEN, J., dissents. ATKINS, J., concurring: OPPER, RAUM, BRUCE, TRAIN, DAWSON, and HOYT, JJ., agree with this concurring opinion.

Case Date: June 14, 1963

Court: U.S. Tax Court