36 T.C. 1043 (1961), 32629, Sprague Elec. Co. v. C.I.R.

Citation: 36 T.C. 1043

Opinion Judge: MULRONEY, Judge:

Party Name: SPRAGUE ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Hugh C. Bickford, Esq., Henry II. Elliott, Esq., Nicholas Kapnistos, Esq., and Arthur G. Connolly, Esq., for the petitioner. Donald W. Geerhart, Esq., Paul G. Wilson, Esq., and Irene F. Scott, Esq., for the respondent.

Case Date: September 19, 1961

Court: U.S. Tax Court