45 T.C. 120 (1965), 5123-63, Taylor v. C. I. R.

Citation: 45 T.C. 120

Opinion Judge: TANNENWALD, Judge:

Party Name: NEELY B. TAYLOR, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT WILLIAM ESKRIDGE AND BETTY JEAN ESKRIDGE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: C. H. Richardson, Jr., for the petitioner in docket No. 5123-63. Lee S. Jones, for the petitioners in docket No. 5138-63. Dennis M. Feeley, for the respondent.

Judge Panel: DRENNEN, J., concurs in the result. MULRONEY, J., concurring: TIETJENS, J., agrees with this concurring opinion. SIMPSON, J., concurring: BRUCE, J., dissenting:

Case Date: October 27, 1965

Court: U.S. Tax Court