14 T.C. 307 (1950), 17773, H.W. Porter & Co., Inc. v. C.I.R.

Citation: 14 T.C. 307

Opinion Judge: JOHNSON, Judge:

Party Name: H. W. PORTER & CO., INC., AND SUBSIDIARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George E. H. Goodner, Esq., and Scott P. Crampton, Esq., for the petitioner. John T. Rogers, Esq., for the respondent.

Judge Panel: HILL, DISNEY, and OPPER, JJ., dissent.

Case Date: February 28, 1950

Court: U.S. Tax Court