17 T.C. 1517 (1952), 25416, General Artists Corp. v. C. I. R.

Citation: 17 T.C. 1517

Opinion Judge: MURDOCK, Judge:

Party Name: GENERAL ARTISTS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Morton Miller, Esq., and Nathaniel Miller, C.P.A., for the petitioner. William A. Schmitt, Esq., for the respondent.

Judge Panel: KERN, J., concurs in the result. LEMIRE, J., dissenting: ARUNDELL, BLACK, JOHNSON, and TIETJENS, JJ., agree with this dissent.

Case Date: March 18, 1952

Court: U.S. Tax Court