47 T.C. 519 (1967), 1785-65, Merritt v. C. I. R.

Citation: 47 T.C. 519

Opinion Judge: TIETJENS, Judge:

Party Name: JAMES H. MERRITT, SR., AND AMANDA MERRITT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Donald G. Tripp, for the petitioners. William L. McCulley, for the respondent.

Judge Panel: RAUM, J., concurring: TIETJENS, PIERCE, and TANNENWALD, J.J., agree with this concurring opinion. DAWSON, J., dissenting in part: FORRESTER, FAY, HOYT, and SIMPSON, J.J., agree with this dissent.

Case Date: Friday February 24, 1967

Court: U.S. Tax Court