34 T.C. 29 (1960), 63623, Bay Counties Title Guar. Co. v. C. I. R.

Citation: 34 T.C. 29

Opinion Judge: HARRON, Judge:

Party Name: BAY COUNTIES TITLE GUARANTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Kenneth S.Carey, Esq., and Joseph S. Rogers, Esq., for the petitioner. Edward H. Boyle, Esq., and Joseph D. Holmes, Jr., Esq., for the respondent.

Case Date: April 12, 1960

Court: U.S. Tax Court