6 T.C. 266 (1946), 4382, Chertoff v. C. I. R.

Citation: 6 T.C. 266

Opinion Judge: HILL, Judge:

Party Name: LILLIAN R. CHERTOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE J. CHERTOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Lawrence M. Rich, Esq., for the petitioners. Thomas F. Callahan, Esq., for the respondent.

Judge Panel: MURDOCK and LEECH, JJ., concur in the result. ARUNDELL, VAN FOSSAN, BLACK, TYSON, and DISNEY, JJ., dissent.

Case Date: February 27, 1946

Court: U.S. Tax Court