4 T.C. 1033 (1945), 1527, WM. A. Higgins & Co. v. C. I. R.

Citation: 4 T.C. 1033

Opinion Judge: BLACK, Judge:

Party Name: WM. A. HIGGINS & CO. INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harry J. Leffert, Esq., for the petitioner. Sidney B. Gambill, Esq., for the respondent.

Case Date: March 28, 1945

Court: U.S. Tax Court