46 T.C. 1 (1966), 5268-64, Gamman v. C. I. R.

Citation: 46 T.C. 1

Opinion Judge: DRENNEN, Judge:

Party Name: W. C. GAMMAN AND HARRIETT GAMMAN, ET. AL.,[1] PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Roger E. Lageschulte, Warren V. Clodfelter, and Richard F. Kroetch, for the petitioners. Richard G. Daly, for the respondent.

Judge Panel: WITHEY, J., concurring: SCOTT and TANNENWALD, JJ., agree with this concurring opinion.DAWSON, J., concurring: HOYT, J., agrees with this concurring opinion. RAUM, J., dissenting: TIETJENS, BRUCE, PIERCE and MULRONEY, JJ., agree with this dissent.

Case Date: Monday April 04, 1966

Court: U.S. Tax Court