8 T.C. 415 (1947), 8794, Skemp v. C.I.R.

Citation: 8 T.C. 415

Opinion Judge: DISNEY, Judge:

Party Name: A. A. SKEMP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: T. H. Skemp, Esq., for the petitioner. Jackson L. Boughner, Esq., for the respondent.

Judge Panel: BLACK, J., dissenting: TYSON, J., agrees with this dissent.

Case Date: Wednesday February 26, 1947

Court: U.S. Tax Court