25 T.C. 1333 (1956), 33396, Cold Metal Process Co. v. C. I. R.

Citation: 25 T.C. 1333

Opinion Judge: BRUCE, Judge:

Party Name: THE COLD METAL PROCESS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE LEON A. BEEGHLY FUND, THE UNION NATIONAL BANK OF YOUNGSTOWN, OHIO,TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Howard F. Burns, Esq., William H. Fleming, Esq., and J. C. Weiss, C.P.A., for the petitioners. S. Earl Heilman, Esq., and James F. Kennedy, Jr., Esq., for the respondent.

Case Date: March 30, 1956

Court: U.S. Tax Court