57 T.C. 58 (1971), 2510-69, Bituminous Casualty Corp. v. C.I.R.

Citation: 57 T.C. 58

Opinion Judge: DAWSON, Judge:

Party Name: BITUMINOUS CASUALTY CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT BITUMINOUS FIRE AND MARINE INSURANCE COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Charles W. Davis, Frederic W. Hickman, and Ronald F. Lipp, for the petitioners. Seymour I. Sherman, for the respondent.

Case Date: October 14, 1971

Court: U.S. Tax Court