18 T.C. 304 (1952), 28122, Society Brand Clothes, Inc. v. C. I. R.

Citation: 18 T.C. 304

Opinion Judge: BLACK, Judge:

Party Name: SOCIETY BRAND CLOTHES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Ben W. Heineman, Esq., Max Swiren, Esq., and Joseph D. Block, Esq., for the petitioner. William Schwerdtfeger, Esq., for the respondent.

Judge Panel: MURDOCK, LE MIRE, and RAUM, JJ., concur in the result. ARUNDELL, J., dissents on the first point.

Case Date: Tuesday May 13, 1952

Court: U.S. Tax Court