FAHEY v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 105 (1951) PAT N. FAHEY AND LELA M. FAHEY, PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 27145.United States Tax Court. Promulgated January 18, 1951. Petitioner Pat N. Fahey is a member of a law firm in Houston, Texas. When he joined the firm in 1942, it […]
