36 T.C. 265 (1961), 77738, Steel Imp. and Forge Co. v. C.I.R.

Citation: 36 T.C. 265

Opinion Judge: SCOTT, Judge:

Party Name: THE STEEL IMPROVEMENT AND FORGE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Brooks W. Maccracken, Esq., for the petitioner. William O. Allen, Esq., for the respondent.

Judge Panel: MULRONEY, J., concurring: FORRESTER, J., dissenting:

Case Date: May 15, 1961

Court: U.S. Tax Court