7 T.C. 34 (1946), 6000, Ingersoll v. C. I. R.

Citation: 7 T.C. 34

Opinion Judge: SMITH, Judge:

Party Name: FRANK B. INGERSOLL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: David B. Buerger, Esq., and Paul G. Rodewald, Esq., for the petitioner. Brooks Fullerton, Esq., for the respondent.

Judge Panel: HILL, J., concur only in the result. LEECH, J., concurring: OPPER, J., agrees with the above. HARRON, J., dissenting:

Case Date: June 06, 1946

Court: U.S. Tax Court