8 T.C. 47 (1947), 6361, Burgess v. C.I.R.

Citation: 8 T.C. 47

Opinion Judge: VAN FOSSAN, Judge:

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

Attorney: Lorenz Reich, Jr., Esq., for the petitioner. William F. Evans, Esq., for the respondent.

Judge Panel: KERN, Jr., dissenting: I am unable to agree with the conclusion reached by the majority. MURDOCK, DISNEY, HARRON, OPPER, and JOHNSON, JJ., agree with this dissent.

Case Date: January 17, 1947

Court: U.S. Tax Court