12 T.C. 1212 (1949), 20238, Essex Const. Co., Inc. v. C.I.R.

Citation: 12 T.C. 1212

Opinion Judge: OPPER, Judge:

Party Name: ESSEX CONSTRUCTION COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Joseph A. Rafferty, Esq., for the petitioner. E. J. Woolf, Esq., for the respondent.

Judge Panel: JOHNSON, J., concurs only in the result.

Case Date: June 30, 1949

Court: U.S. Tax Court