58 T.C. 290 (1972), 1813-68, W. T. Grant Co. v. Commissioner of Internal Revenue

Citation: 58 T.C. 290

Opinion Judge: SIMPSON, Judge:

Party Name: W. T. GRANT COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: A. Chauncey Newlin, David Sachs, and Michael H. Testa, for the petitioner. Powell W. Holly, Jr., for the respondent.

Judge Panel: ATKINS, J., dissenting: HOYT, J., agrees with this dissent.

Case Date: May 15, 1972

Court: U.S. Tax Court