5 T.C. 351 (1945), 4109, Adams v. C. I. R.

Citation: 5 T.C. 351

Opinion Judge: REAL ESTATE: OPPER, Judge:

Party Name: ADAM A. ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Sydney A. Gutkin, Esq., for the petitioner. Jonas M. Smith, Esq., for the respondent.

Judge Panel: KERN, J., dissenting: SMITH, J., agrees with this dissent. ARUNDELL, J., dissenting: SMITH, BLACK, HILL, and KERN. JJ., agree with this dissent.

Case Date: Friday June 29, 1945

Court: U.S. Tax Court