Albert Winnick v. Commissioner of Internal Revenue, Ida Winnick v. Commissioner of Internal Revenue

This case was heard upon the record* briefs, and oral argument by counsel for respective parties;

And the Court being of the opinion that additional findings of fact would provide a. better basis for the proper determination of the action;

It is ordered that the judgment of the-Tax Court, 17 T.C. 538, be set aside and the case remanded to the Tax Court for additional findings of fact, including, but not: limited to, the following items, and for the-entry of a judgment based on the findings, as so supplemented or amended:

1. The primary intention of the taxpayer in constructing in 1943 and 1944…