51 T.C. 851 (1969), 2093-67, King v. Commissioner of Internal Revenue

Citation: 51 T.C. 851

Opinion Judge: SIMPSON, Judge:

Party Name: SAMUEL J. KING, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Thomas J. Stevens, for the respondent.

Judge Panel: DRENNEN, J., concurring: FEATHERSTON and IRWIN, JJ., agree with this concurring opinion. SCOTT, J., dissenting: STERRETT, J., agrees with this dissenting opinion. STERRETT, J., dissenting: RAUM, SCOTT, and DAWSON, JJ., agree with this dissent.

Case Date: Wednesday February 26, 1969

Court: U.S. Tax Court