13 T.C. 83 (1949), 20725, Joan Carol Corp. v. C.I.R.

Citation: 13 T.C. 83

Opinion Judge: DISNEY, Judge:

Party Name: JOAN CAROL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Jay O. Kramer, Esq., for the petitioner. John J. Madden, Esq., for the respondent.

Judge Panel: ARUNDELL, J., dissenting:

Case Date: July 15, 1949

Court: U.S. Tax Court