5 T.C. 603 (1945), 3952, Newman v. C. I. R.

Citation: 5 T.C. 603

Opinion Judge: DISNEY, Judge:

Party Name: SYDNEY R. NEWMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Frederick E. Winkler, Esq., for the petitioner. Thomas R. Charshee, Esq., for the respondent.

Judge Panel: HILL, J., dissenting: TURNER, SMITH, ARNOLD, KERN, and OPPER, JJ., agree with this dissent.

Case Date: August 20, 1945

Court: U.S. Tax Court