7 T.C. 980 (1946), 8189, Currier v. C. I. R.

Citation: 7 T.C. 980

Opinion Judge: OPPER, Judge:

Party Name: CHARLES BERTRAM CURRIER AND CATHERINE B. CURRIER, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Philip Nichols, Esq., for the petitioners. J. B. Haslam, Esq., for the respondent.

Judge Panel: HILL, J., dissenting:

Case Date: October 16, 1946

Court: U.S. Tax Court