5 T.C. 108 (1945), 1162, Munter v. C. I. R.

Citation: 5 T.C. 108

Opinion Judge: LEECH, Judge:

Party Name: SIDNEY S. MUNTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CARL MUNTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Samuel Kaufman, Esq., for the petitioners. Homer F. Benson, Esq., for the respondent.

Judge Panel: DISNEY, J., dissenting :

Case Date: Tuesday May 22, 1945

Court: U.S. Tax Court