53 T.C. 287 (1969), 2788-64, Rodney v. Commissioner of Internal Revenue
Citation:
53 T.C. 287
Opinion Judge:
SCOTT, Judge:
Party Name:
HENRY M. RODNEY AND LUCILLE H. RODNEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Attorney:
Myron E. Anderson, for the petitioners. Gary C. Randall, for the respondent.
Judge Panel:
TANNENWALD, J., concurring: DRENNEN, HOYT, FEATHERSON, and QUEALY, JJ., agree with this concurring opinion. STERRETT, J., concurring in part and dissenting in part. DAWSON, J., dissenting in part: TIETJENS, RAUM, ATKINS, FAY, and SIMPSON, JJ., agree with this dissent.