52 T.C. 560 (1969), 802-67, Early v. Commissioner of Internal Revenue

Citation: 52 T.C. 560

Opinion Judge: DAWSON, Judge:

Party Name: ALLEN M. EARLY AND JEANNETTE B. EARLY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Leland E. Fiske, for the petitioner. Roy E. Graham, for the respondent.

Judge Panel: WITHEY, J., dissenting: SCOTT, J., dissenting: DRENNEN, RAU, ATKINS, AND TANNENWALD, JJ. agree with this dissent. TANNENWALD, J., dissenting: RAUM, J., agrees with this dissent.

Case Date: June 26, 1969

Court: U.S. Tax Court