16 T.C. 182 (1951), 23977, Berland's Inc. of South Bend v. C.I.R.

Citation: 16 T.C. 182

Opinion Judge: VAN FOSSAN, Judge:

Party Name: BERLAND'S INC. OF SOUTH BEND, PETITIONER, ET AL.,[1] v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Milton H. Tucker, Esq., Henry C. Lowenhaupt, Esq., and Abe J. Garland, Esq., for the petitioners. George E. Gibson, Esq., for the respondent.

Case Date: January 25, 1951

Court: U.S. Tax Court