31 T.C. 437 (1958), 63520, British Motor Car Distributors, Ltd. v. C. I. R.

Citation: 31 T.C. 437

Opinion Judge: TIETJENS, Judge:

Party Name: BRITISH MOTOR CAR DISTRIBUTORS, LTD., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Frederic T. Leo, Esq., and Clyde C. Sherwood, Esq., for the petitioner. Charles W. Nyquist, Esq., for the respondent.

Judge Panel: MURDOCK, TURNER, RAUM, BRUCE, and ATKINS, JJ., dissent.

Case Date: November 26, 1958

Court: U.S. Tax Court