42 T.C. 308 (1964), 334-62, Sperapani v. C. I. R.

Citation: 42 T.C. 308

Opinion Judge: KERN, Judge:

Party Name: FRED J. SPERAPANI AND CECELIA SPERAPANI, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Albert E. Arent and John J. Yurow, for the petitioners. Donald W. Howser, for the respondent.

Judge Panel: BRUCE, J., concurs in the result. PIERCE, J., dissents. TRAIN, J., dissenting. Ir respectfully dissent. OPPER and RAUM, JJ., agree with this dissenting opinion.

Case Date: Thursday April 30, 1964

Court: U.S. Tax Court