50 T.C. 78 (1968), 3535-65, Manhattan Co. of Virginia, Inc. v. Commissioner of Internal Revenue
Citation:
50 T.C. 78
Opinion Judge:
SCOTT, Judge:
Party Name:
MANHATTAN COMPANY OF VIRGINIA, INCORPORATED (A DISSOLVED CORPORATION), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MANHATTAN COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Attorney:
H. Cecil Kilpatrick and William J. Lehrfeld, for the petitioners. Charles F. T. Carroll, for the respondent.
Judge Panel:
IRWIN, J., concurs in the result. DRENNEN, J., concurring: SIMPSON, J., concurring: FORRESTER and DAWSON, JJ., agree with this concurring opinion. ATKINS, J., dissenting:
