2 T.C. 445, 110690, Premier Products Co. v. C.I.R.

Citation: 2 T.C. 445

Opinion Judge: BLACK, Judge:

Party Name: PREMIER PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF WILLIAM D. MCCULLOUGH, DECEASED, JOHN J. BROWNE AND JOHN F. LINEHAN, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Briggs G. Simpich, Esq., for the petitioners. Philip M. Clark, Esq., for the respondent.

Judge Panel: DISNEY, J., concurs only in the result.

Case Date: July 21, 1943

Court: U.S. Tax Court