(dissenting).
I believe the decision of the Tax Court, reported in IS T.C. Ill, is based on substantial evidence and is consistent with the law, hence I would affirm for the reasons stated in the opinion of the Tax Court.
(dissenting).
I believe the decision of the Tax Court, reported in IS T.C. Ill, is based on substantial evidence and is consistent with the law, hence I would affirm for the reasons stated in the opinion of the Tax Court.