41 T.C. 888 (1964), 88306, Utilities & Industries Corp. v. C. I. R.

Citation: 41 T.C. 888

Opinion Judge: HOYT, Judge:

Party Name: UTILITIES & INDUSTRIES CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT THE SOUTH BAY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Robert J. Casey and Thomas J. McCoy, Jr., for the petitioners. John J. ‘ Toole and Colin C. MacDonald, Jr., for the respondent.

Case Date: March 27, 1964

Court: U.S. Tax Court