17 T.C. 786 (1951), 28148, Heer-Andres Inv. Co. v. C. I. R.

Citation: 17 T.C. 786

Opinion Judge: RAUM, Judge:

Party Name: THE HEER-ANDRES INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. Weston Miller, Esq., for the petitioner. Gene W. Reardon, Esq., for the respondent.

Judge Panel: OPPER, J., dissenting: TIETJENS, J., agrees with this dissent.

Case Date: Monday November 19, 1951

Court: U.S. Tax Court