18 T.C. 1175 (1952), 12836, Pacific Affiliate, Inc., v. C. I. R.

Citation: 18 T.C. 1175

Opinion Judge: VAN FOSSAN, Judge:

Party Name: PACIFIC AFFILIATE, INC., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George H. Koster, Esq., for the petitioner. T. M. Mather, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenti TURNER, HARRON, and RAUM, JJ., agree with this dissent.

Case Date: September 30, 1952

Court: U.S. Tax Court