5 T.C. 283 (1945), 3074, Ohio Battery & Ignition Co. v. C. I. R.

Citation: 5 T.C. 283

Opinion Judge: DISNEY, Judge:

Party Name: OHIO BATTERY & IGNITION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Albert A. Arbaugh, Esq., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.

Judge Panel: SMITH, J., concurs only in the result. HILL, J., dissenting: ARUNDELL, J., agrees with this dissent.

Case Date: June 19, 1945

Court: U.S. Tax Court