37 T.C. 839 (1962), 82187, Darby Inv. Corp. v. C. I. R.

Citation: 37 T.C. 839

Opinion Judge: WITHEY, Judge:

Party Name: DARBY INVESTMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Frank C. Smith, Esq., for the petitioner. Julian R. Ettelson, Esq., for the respondent.

Case Date: January 31, 1962

Court: U.S. Tax Court