57 T.C. 392 (1971), 4798-69, Burns v. C.I.R.

Citation: 57 T.C. 392

Opinion Judge: DRENNEN, Judge:

Party Name: BURNS, STIX FRIEDMAN & CO., INC. (FORMERLY SEMPLE, JACOBS & CO., INC.), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Henry C. Lowenhaupt, for the petitioner. St. Clair Reeves, for the respondent.

Judge Panel: RAUM, J., concurring: The conclusion of the majority is clearly correct, but its opinion appears to discuss considerations (e.g., the fact

Case Date: Thursday December 16, 1971

Court: U.S. Tax Court