37 T.C. 1013 (1962), 73872, J.C. Penney Co. v. C. I. R.

Citation: 37 T.C. 1013

Opinion Judge: TRAIN, Judge:

Party Name: J. C. PENNEY COMPANY, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Bernard J. Long, Esq., for the petitioner. Theodore E. Davis, Esq., for the respondent.

Case Date: March 06, 1962

Court: U.S. Tax Court