56 T.C. 1324 (1971), 1058-66, Electric & Neon, Inc. v. C.I.R.

Citation: 56 T.C. 1324

Opinion Judge: SIMPSON, Judge:

Party Name: ELECTRIC & NEON, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT LUIS AND ALICIA JIMENEZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Towner Leeper, for the petitioners. Harold Friedman, for the respondent.

Case Date: September 21, 1971

Court: U.S. Tax Court