17 T.C. 916 (1951), 22486, Cold Metal Process Co. v. C. I. R.

Citation: 17 T.C. 916

Opinion Judge: RAUM, Judge:

Party Name: THE COLD METAL PROCESS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Howard F. Burns, Esq., William H. Fleming, Esq., Warren Daane, Esq., and L. C. Weiss, C.P.A., for the petitioner. Thomas F. Callahan, Esq., Thomas V. Lefevre, Esq., and A. J. Friedman, Esq., for the respondent.

Case Date: December 04, 1951

Court: U.S. Tax Court