36 T.C. 305 (1961), 75771, Family Record Plan, Inc. v. C.I.R.

Citation: 36 T.C. 305

Opinion Judge: TRAIN, Judge:

Party Name: FAMILY RECORD PLAN, INCORPORATED (DISSOLVED), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FAMILY RECORD PLAN, INCORPORATED, TRANSFEREE OF FAMILY RECORD PLAN, INCORPORATED (DISSOLVED), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harold Easton, Esq., and Robert L. Spencer, Esq., for the petitioners. Jack E. Roberts, Esq., for the respondent.

Case Date: May 19, 1961

Court: U.S. Tax Court