7 T.C. 944 (1946), 5864, Canfield v. C. I. R.

Citation: 7 T.C. 944

Opinion Judge: VAN FOSSAN, Judge:

Party Name: CLAIRE L. CANFIELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: R. M. O'Hara, Esq., and Harry A. Smith, C.P.A., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Judge Panel: HILL, J., dissents. BLACK, J., dissenting: ARUNDELL, LEECH and JOHNSON, JJ., agree with this dissent.

Case Date: October 11, 1946

Court: U.S. Tax Court