6 T.C. 140 (1946), 5926, Stallforth v. C. I. R.

Citation: 6 T.C. 140

Opinion Judge: DISNEY, Judge:

Party Name: FEDERICO STALLFORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John Wattawa, Esq., for the petitioner. Francis S. Gettle, Esq., for the respondent.

Judge Panel: OPPER, J., did not participate in the consideration of or decision in this report. ARUNDELL, Jr., dissents on the second point.

Case Date: January 29, 1946

Court: U.S. Tax Court