17 T.C. 1604 (1952), 26183, Gemological Institute of America v. C. I. R.

Citation: 17 T.C. 1604

Opinion Judge: JOHNSON, Judge:

Party Name: GEMOLOGICAL INSTITUTE OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, COMMISSIONER.

Attorney: Austin H. Peck, Jr., Esq., and Henry C. Diehl, Esq., for the petitioner. R. E. Maiden, Jr., Esq., and Raymon B. Sullivan, Esq., for the respondent.

Case Date: March 27, 1952

Court: U.S. Tax Court