7 T.C. 1414 (1946), 6067, Chick v. C. I. R.

Citation: 7 T.C. 1414

Opinion Judge: BLACK, Judge:

Party Name: WILLIAM C. CHICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MABEL C. FOSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert A. B. Cook, Esq., for the petitioners. A. J. McDowell, Esq., for the respondent.

Judge Panel: ARUNDELL, J., dissenting:

Case Date: Tuesday December 31, 1946

Court: U.S. Tax Court