5 T.C. 566 (1945), 1471, Fairfield Steamship Corp. v. C. I. R.

Citation: 5 T.C. 566

Opinion Judge: DISNEY, Judge:

Party Name: FAIRFIELD STEAMSHIP CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ATLANTIC COAST SHIPPING COMPANY, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Frank V. Barns, Esq., and Winthrop O. Cook, Esq., for the petitioners. William F. Evans, Esq., for the respondent.

Judge Panel: ARUNDELL, J., dissenting: VAN FOSSAN and MURDOCK, JJ., agree with this dissent.

Case Date: August 07, 1945

Court: U.S. Tax Court