58 T.C. 479 (1972), 2568-70, Kerry Investment Company v. Commissioner of Internal Revenue

Citation: 58 T.C. 479

Opinion Judge: SIMPSON, Judge:

Party Name: KERRY INVESTMENT COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: James Wm. Johnston and William R. Smith, for the petitioner. Eugene H. Flood, for the respondent.

Judge Panel: IRWIN, J., concurring: FORRESTER, J., agrees with this concurring opinion. FEATHERSTON, J., dissenting:

Case Date: June 20, 1972

Court: U.S. Tax Court