10 T.C. 140 (1948), 5781, Texas-Empire Pipe Line Co. v. C.I.R.

Citation: 10 T.C. 140

Opinion Judge: KERN, Judge:

Party Name: THE TEXAS-EMPIRE PIPE LINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: B. H. Bartholow, Esq., for the petitioner. Allan T. Aiken, Esq., for the respondent.

Judge Panel: VAN FOSSAN, J., concurs only in the result.

Case Date: January 23, 1948

Court: U.S. Tax Court