15 T.C. 581 (1950), 13115, Century Elec. Co. v. C. I. R.

Citation: 15 T.C. 581

Opinion Judge: JOHNSON, Judge:

Party Name: CENTURY ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: H. M. Stolar, Esq., Alfred O. Heitzmann, Esq., and Norman Begeman, Esq., for the petitioner. Gene W. Reardon, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissents. LEECH, J., concurring: TURNER, DISNEY, RAUM, and RICE, JJ., agree with this concurring opinion.

Case Date: October 31, 1950

Court: U.S. Tax Court