57 T.C. 781 (1972), 511-67, Enoch v. Commissioner of Internal Revenue

Citation: 57 T.C. 781

Opinion Judge: FAY, Judge:

Party Name: HERBERT ENOCH AND NAOMI ENOCH, ET AL.,[1A] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Bruce I. Hochman and Avram Salkin, for the petitioners. Sheldon M. Sisson, for the respondent.

Judge Panel: RAUM, J., dissenting: QUEALY, J., agrees with this dissent. QUEALY, J., dissenting:

Case Date: March 15, 1972

Court: U.S. Tax Court