43 T.C. 68 (1964), 94984, Arctic Ice Cream Co. v. C. I. R.

Citation: 43 T.C. 68

Opinion Judge: DAWSON, Judge:

Party Name: ARCTIC ICE CREAM COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JULIUS LENCIONE, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Edward W. Rothe, for the petitioners. George G. Young, for the respondent.

Judge Panel: WITHEY, J., dissents. PIERCE, J., dissenting: DRENNEN, J., dissenting:

Case Date: October 21, 1964

Court: U.S. Tax Court