9 T.C. 769 (1947), 9050, Melahn v. C. I. R.

Citation: 9 T.C. 769

Opinion Judge: HARLAN, Judge:

Party Name: ELMER M. MELAHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Max Bloomstein, Jr., Esq., G. H. Hennessey, Jr., Esq., and Hugh N. Smith, C.P.A., for the petitioner. David F. Long, Esq., for the respondent.

Judge Panel: TURNER and MURDOCK, JJ., concurring: VAN FOSSAN, DISNEY, and LEMIRE, JJ., agree with the above.

Case Date: Tuesday October 28, 1947

Court: U.S. Tax Court