dissenting: I respectfully dissent from the Court’s decision in this case, for the reasons which I have rather extensively set forth in my dissenting opinion in the concurrently considered case of John W. Amos, 43 T.C. 50.
dissenting: I respectfully dissent from the Court’s decision in this case, for the reasons which I have rather extensively set forth in my dissenting opinion in the concurrently considered case of John W. Amos, 43 T.C. 50.