5 T.C. 296 (1945), 3394, Gracey v. C.I.R.

Citation: 5 T.C. 296

Opinion Judge: HARRON, Judge:

Party Name: EULEON JOCK GRACEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DOROTHY MAHN (FORMERLY MRS.E. J. GRACEY), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: James H. Yeatman, Esq., and Felix T. Terry, C.P.A., for the petitioners. Stanley B. Anderson, Esq., for the respondent.

Judge Panel: MELLOTT, J., dissents on the first issue.

Case Date: Thursday June 21, 1945

Court: U.S. Tax Court