Opinion
1943.
1943.
Full title:PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS
Court:United States Tax Court
Date published: Jan 1, 1943
The Government's contention is that such a conclusion is erroneous because (1) the facts do not warrant a…
Trapp v. United States26 U.S.C.A., Sec. 117. The issue is one of fact. Reynolds v. Commissioner, 1 Cir., 155 F.2d 620; Van…