5 T.C. 150 (1945), 3334, Great Island Holding Corp. v. C. I. R.

Citation: 5 T.C. 150

Opinion Judge: ARUNDELL, Judge:

Party Name: THE GREAT ISLAND HOLDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM ZIEGLER, JR., AND HELEN M. ZIEGLER, PETITIONERS, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Warren W. Cunningham, Esq., for the petitioners. James C. Maddox, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: LEECH and MELLOTT, JJ., agree with the above.

Case Date: Thursday May 31, 1945

Court: U.S. Tax Court