(dissenting):
Being of the view that the District Judge was right in holding in taxpayer’s favor, I am unable to agree with the contrary original opinion and opinion on Petition for Rehearing of the majority. 1, therefore, respectfully dissent.
(dissenting):
Being of the view that the District Judge was right in holding in taxpayer’s favor, I am unable to agree with the contrary original opinion and opinion on Petition for Rehearing of the majority. 1, therefore, respectfully dissent.