dissenting: The majority opinion takes a tender approach. I think the callousness of experience and the state of the law call for a different conclusion. Commissioner v. Mendel, 351 F. 2d 580, reversing 41 T.C. 32 and cases cited therein.
dissenting: The majority opinion takes a tender approach. I think the callousness of experience and the state of the law call for a different conclusion. Commissioner v. Mendel, 351 F. 2d 580, reversing 41 T.C. 32 and cases cited therein.