19 T.C. 305 (1952), 13993, Hens & Kelly, Inc. v. C.I.R.

Citation: 19 T.C. 305

Opinion Judge: TURNER, Judge:

Party Name: HENS & KELLY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Fred R. Tansill, Esq., and Richard L. Shook, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent.

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

Case Date: Tuesday November 25, 1952

Court: U.S. Tax Court