10 T.C. 26 (1948), 7256, Roberts Filter Mfg. Co. v. C.I.R.

Citation: 10 T.C. 26

Opinion Judge: ARNOLD, Judge:

Party Name: ROBERTS FILTER MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: David Stock, Esq., for the petitioner. Wm. H. Best, Jr., Esq., for the respondent.

Judge Panel: BLACK, J. dissenting: HARRON, KERN, and JOHNSON, JJ., agree with this dissent.

Case Date: January 08, 1948

Court: U.S. Tax Court