51 T.C. 927 (1969), 3209-67, Rodgers v. C. I. R.

Citation: 51 T.C. 927

Opinion Judge: TIETJENS, Judge.

Party Name: VINCENT B. RODGERS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Thomas J. Kane, Jr., for the petitioner. Roger A. Pott, for the respondent.

Judge Panel: HOYT and SIMPSON, JJ., dissent.

Case Date: March 06, 1969

Court: U.S. Tax Court