23 T.C. 1105 (1955), 40028, United Mercantile Agencies, Inc. v. C. I. R.

Citation: 23 T.C. 1105

Opinion Judge: BRUCE, Judge:

Party Name: UNITED MERCANTILE AGENCIES, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. W. DRYBROUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. N. SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Donald V. Hunter, Esq., for the petitioners. Lyman G. Friedman, Esq., and Melvin L. Sears, Esq., for the respondent.

Case Date: March 31, 1955

Court: U.S. Tax Court