54 T.C. 1298 (1970), 2272-68, Newcombe v. C.I.R.

Citation: 54 T.C. 1298

Opinion Judge: TANNENWALD, Judge:

Party Name: FRANK A. AND HELEN A. NEWCOMBE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Richard A. Williams, for the petitioners. W. B. Riley and Robert S. Leigh, for the respondent.

Judge Panel: DRENNEN, J., concurring: TIETJENS, RAUM, FORRESTER, HOYT, IRWIN, and STERRETT, JJ., agree with this concurring opinion. FORRESTER, J., concurring:

Case Date: June 17, 1970

Court: U.S. Tax Court