Opinion
No. 14718.
October 28, 1953.
Petition to Review Decision of The Tax Court of the United States.
Carl H. Lambach and Margaret Stevenson, Davenport, Iowa, for petitioners.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., and Kenneth W. Gemmill, Acting Chief Counsel, Philadelphia, Pa., Bureau of Internal Revenue, for respondent.
Decision of Tax Court entered on June 12, 1952, 18 T.C. 512, reversed and cause remanded to said Tax Court for entry of a decision in accordance with the provisions of Section 24(c), Internal Revenue Code, as now amended by Section 202 of the Technical Changes Act of 1953, 26 U.S.C.A. § 24(c).