40 T.C. 359 (1963), 82621, United Salt Corp. v. C. I. R.

Citation: 40 T.C. 359

Opinion Judge: MULRONEY, Judge:

Party Name: UNITED SALT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Cornelius O. Ryan, for the petitioner. John D. Laflin, for the respondent.

Case Date: May 17, 1963

Court: U.S. Tax Court