5 T.C. 856 (1945), 2304, Eisenberg v. C. I. R.

Citation: 5 T.C. 856

Opinion Judge: BLACK, Judge:

Party Name: MORRIS EISENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HERMAN SCHAEFFER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert Ash, Esq., for the petitioners. Myron S. Winer, Esq., for the respondent.

Judge Panel: SMITH and MELLOTT, JJ., concur only in the result. LEECH, J., concurring:

Case Date: September 28, 1945

Court: U.S. Tax Court