dissenting: I dissent from the Court’s holding on the first issue herein, on the basis of the reasons and the judicial authorities set forth in my dissenting opinions in L. Lee Stanton, 34 T.C. 1, and Fabreeka Products Co., 34 T.C. 290.
dissenting: I dissent from the Court’s holding on the first issue herein, on the basis of the reasons and the judicial authorities set forth in my dissenting opinions in L. Lee Stanton, 34 T.C. 1, and Fabreeka Products Co., 34 T.C. 290.