24 T.C. 75 (1955), 44927, Southwest Hardware Co. v. C.I.R.

Citation: 24 T.C. 75

Opinion Judge: HARRON, Judge:

Party Name: SOUTHWEST HARDWARE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harrison Harkins, Esq., and John B. Milliken, Esq., for the petitioner. Francis B. Campbell, Jr., Esq., for the respondent.

Judge Panel: KERN and WITHEY, JJ., dissent.

Case Date: April 26, 1955

Court: U.S. Tax Court