14 T.C. 38 (1950), 17170, Hopag S. A. Holding De Participation Et De Gestion De Brevets Industriels v. C.I.R.

Citation: 14 T.C. 38

Opinion Judge: OPPER, Judge:

Party Name: HOPAG S. A. HOLDING DE PARTICIPATION ET DE GESTION DE BREVETS INDUSTRIELS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Arthur H. Barker, Esq., for the petitioner. Clay C. Holmes, Esq., and Pershing W. Burgard, Esq., for the respondent.

Case Date: January 13, 1950

Court: U.S. Tax Court