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LANDA v. COMMISSIONER

Docket Nos. 26018, 26027.

12 T.C.M. 597 (1953)

Alfons B. Landa v. Commissioner. Marjorie M. Astin v. Commissioner.

United States Tax Court.

Entered May 29, 1953.

Attorney(s) appearing for the Case

Raymond N. Beebe, Esq., 815 15th Street, NW., Washington, D. C., and Raymond C. Cushwa, Esq., for the petitioner in Docket No. 26018. Meredith M. Daubin, Esq., for the petitioner in Docket No. 26027. E. M. Woolf, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

The error for which this proceeding was remanded by the Court of Appeals appears to be founded upon the faulty use in our original opinion of the phrase "probative weight." Refusal to be convinced that such "probative weight" should be ascribed to the oral testimony of petitioner Landa was construed by the Court of Appeals as "equivalent to a ruling that the testimony was inadmissible," a ruling as unintended as it would...

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