50 T.C. 927 (1968), 1957-65, Brooks v. Commissioner of Internal Revenue

Citation: 50 T.C. 927

Opinion Judge: SIMPSON, Judge:

Party Name: L. W. BROOKS, JR., and JANE R. BROOKS, ET AL.,[1] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: J. W. Bullion and Buford P. Berry, for the petitioners. D. Ronald Morello for the respondent.

Judge Panel: TANNENWALD, Jr., concurring: RAUM, DAWSON, and IRWIN, JJ., agree with this concurring opinion. FEATHERSTON, J., dissenting: DRENNEN, FORRESTER, and FAY, JJ., agree with this dissent.

Case Date: Thursday September 26, 1968

Court: U.S. Tax Court

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Federal Cases - 125 F.2d 869 (9th Cir. 1942), 9891, Peerless Stages v. Commissioner of Internal Revenue
Federal Cases - 33 F.2d 833 (3rd Cir. 1929), 4001,4002,4003, Commissioner of Internal Revenue v. Widener
Federal Cases - 339 F.2d 706 (5th Cir. 1964), 20533, James A. Lewis Engineering, Inc. v. C.I.R.
Federal Cases - 65 F.2d 191 (D.D.C. 1933), 5603, Doggett v. Burnet
Federal Cases - 37 T.C. 986 (1962), 86439, Gordon v. C. I. R.

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