25 T.C. 351 (1955), 28539, American Pipe & Steel Corp. v. C. I. R.

Citation: 25 T.C. 351

Opinion Judge: VAN FOSSAN, Judge:

Party Name: AMERICAN PIPE & STEEL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. G. KRIEGER CO. (FORMERLY PALOS VERDES ESTATES, INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Alva C. Baird, Esq., Arthur J. Hair, Esq., William A. Cruikshank, Jr., Esq., and Thomas A. Baird, Esq., for the petitioners. R. B. Sullivan, Esq., Charles H. Chase, Esq., and R. E. Maiden, Jr., Esq., for the respondent.

Case Date: November 30, 1955

Court: U.S. Tax Court