5 T.C. 1152 (1945), 2650, Wofford v. C. I. R.

Citation: 5 T.C. 1152

Opinion Judge: TYSON, Judge:

Party Name: TATEM WOFFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Douglas D. Felix, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Judge Panel: VAN FOSSAN, J., dissents as to the first issue.

Case Date: November 30, 1945

Court: U.S. Tax Court