41 T.C. 32 (1963), 92537, Mendel v. C. I. R.

Citation: 41 T.C. 32

Opinion Judge: SCOTT, Judge:

Party Name: WALTER H. MENDEL AND LILLIAN MENDEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Walter H. Mendel and Lillian Mendel, pro se. Douglas O. Tice and Marion B. Morton, for the respondent.

Judge Panel: DAWSON, J., concurs in the result. TIETJENS, J., dissenting: PIERCE and ATKINS, JJ., agree with this dissent. DRENNEN, J., dissenting: PIERCE and HOYT, JJ., agree with this dissent.

Case Date: Thursday October 10, 1963

Court: U.S. Tax Court