18 T.C. 1090 (1952), 23346, Western Wine & Liquor Co. v. C. I. R.

Citation: 18 T.C. 1090

Opinion Judge: TIETJENS, Judge:

Party Name: WESTERN WINE AND LIQUOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: James W. R. Brown, Esq., James J. Fitzgerald, Jr., Esq., and Arthur F. Frank, C.P.A., for the petitioner. Marvin E. Hagen, Esq., for the respondent.

Judge Panel: HILL, J., dissents. VAN FOSSAN, J., dissenting: TURNER, HARRON, and WITHEY, JJ., agree with this dissent.

Case Date: September 24, 1952

Court: U.S. Tax Court