14 T.C. 487 (1950), 9247, Industrial Loan Society, Inc., (MD.) v. C.I.R.

Citation: 14 T.C. 487

Opinion Judge: OPPER, Judge:

Party Name: INDUSTRIAL LOAN SOCIETY, INC., (MD.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Archie M. Dawson, Esq., and Paul Smith, Esq., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Judge Panel: DISNEY, J., dissenting:

Case Date: March 27, 1950

Court: U.S. Tax Court