DUNN v. COMMISSIONER OF INTERNAL REVENUE, 42 T.C. 490 (1964) JAMES D. DUNN AND JO ANN DUNN, PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 1315-62.United States Tax Court. Filed June 8, 1964. Petitioner, who was engaged in the business of buying and selling grain and renting grain-storage facilities, constructed certain special-purpose grain warehouses. He […]
