16 T.C. 1363 (1951), 15870, Henry Hess Co. v. C.I.R.

Citation: 16 T.C. 1363

Opinion Judge: VAN FOSSAN, Judge:

Party Name: HENRY HESS CO., PETITIONER, ET AL.,[1] v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Arthur H. Kent, Esq., and Valentine Brookes, Esq., for the petitioners. W. J. McFarland, Esq., for the respondent.

Judge Panel: TURNER, J., dissenting: HILL, DISNEY, and HARRON, JJ., agree with this dissent.

Case Date: June 18, 1951

Court: U.S. Tax Court