45 T.C. 311 (1965), 1785-63, Perlmutter v. C. I. R.

Citation: 45 T.C. 311

Opinion Judge: TANNENWALD, Judge:

Party Name: JORDON AND ESSIE PERLMUTTER, ET AL.,[1] PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Gene W. Reardon, for the petitioners. Arthur B. Bleecher, for the respondent.

Judge Panel: DRENNEN, J., concurs in the result. FAY, J., concurring:

Case Date: December 27, 1965

Court: U.S. Tax Court