34 T.C. 1001 (1960), 27836, The Overland Corp. v. C. I. R.

Citation: 34 T.C. 1001

Opinion Judge: WITHEY, Judge:

Party Name: THE OVERLAND CORPORATION, FORMERLY WILLYS-OVERLAND MOTORS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Jay O. Kramer, Esq., Thomas J. Lynch, Esq., and Gilbert I. Falk, C.P.A., for the petitioner. George LeBlanc, Esq., and John W. Holt, Esq., for the respondent.

Judge Panel: OPPER, J., dissents.

Case Date: September 16, 1960

Court: U.S. Tax Court