8 T.C. 789 (1947), 8813, Guggenheimer v. C.I.R.

Citation: 8 T.C. 789

Opinion Judge: JOHNSON, Judge:

Party Name: CHARLES S. GUGGENHEIMER AND MINNIE S. GUGGENHEIMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Edgar J. Goodrich, Esq., Lipman Redman, Esq., and Edward First, Esq., for the petitioners. Ellyne E. Strickland, Esq., for the respondent.

Judge Panel: OPPER, Jr., did not participate in the consideration of or decision in this report. VAN FOSSAN, LEECH, ARNOLD, and KERN, J.J., concur only in the result.

Case Date: April 09, 1947

Court: U.S. Tax Court