55 T.C. 204 (1970), 4027-65, American Manufacturing Co., Inc v. C.I.R.

Citation: 55 T.C. 204

Opinion Judge: FORRESTER, Judge:

Party Name: AMERICAN MANUFACTURING COMPANY, INC. (SUCCESSOR BY MERGER TO SAFETY INDUSTRIES, INC.; SUCCESSOR BY LIQUIDATION TO PINTSCH COMPRESSING CORP.),PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT AMERICAN MANUFACTURING COMPANY, INC. (SUCCESSOR BY MERGER TO SAFETY INDUSTRIES, INC.), PETITIONER

Attorney: David G. Sacks and Harold R. Handler, for the petitioners. James Q. Smith, for the respondent.

Case Date: October 29, 1970

Court: U.S. Tax Court