5 T.C. 365 (1945), 5090, Singletary v. C. I. R.

Citation: 5 T.C. 365

Opinion Judge: MELLOTT, Judge:

Party Name: LEWIS HALL SINGLETARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: S. P. Cain, Esq., for the petitioner. Edward L. Potter, Esq., for the respondent.

Judge Panel: BLACK and TYSON, JJ., dissent. LEECH, J., dissenting: ARUNDELL, VAN FOSSAN, and DISNEY, JJ., agree with this dissent.

Case Date: June 30, 1945

Court: U.S. Tax Court