United States Tax Court December 21, 1942, Docket No. 108629. (Randolph v. Commissioner)

L. S. Randolph v. Commissioner. Randolph v. Commissioner Docket No. 108629. United States Tax Court 1942 Tax Ct. Memo LEXIS 22; 1 T.C.M. (CCH) 258; T.C.M. (RIA) 42666; 12/21/1942 *22 Fenelon Boesche, Esq., Bradford J. Williams, Esq., Roscoe E. Harper, Esq., and Richard P. Ryan, Esq., for the petitioner. E. G. Sievers, Esq., and L. R. Vanburg, Esq., for the respondent.