33 T.C. 582 (1959), 60020, Aldon Homes, Inc. v. C. I. R.

Citation: 33 T.C. 582

Opinion Judge: BRUCE, Judge:

Party Name: ALDON HOMES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BARCA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Sidney H. Wall, Esq., Clyde E. Tritt, Esq., and Warren M. Christopher, Esq., for the petitioners. Richard W. Janes, Esq., and Leo K. O'Brien, Esq., for the respondent.

Judge Panel: OPPER, J., concurring: MURDOCK, J: I have no comment on the Chelsea case but otherwise agree with this concurring opinion. HARRON, J., agrees with this concurring opinion.

Case Date: December 29, 1959

Court: U.S. Tax Court