6 T.C. 364 (1946), 926, Howell Turpentine Co. v. C. I. R.
Citation:
6 T.C. 364
Opinion Judge:
DISNEY, Judge:
Party Name:
HOWELL TURPENTINE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. D. F. HOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. L. HOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. F. HOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Attorney:
E. T. McIlvaine, Esq., and Walter E. Travers, Esq., for the petitioners. Bernard D. Hathcock, Esq., for the respondent.
Judge Panel:
MURDOCK, LEECH, and HILL, JJ., dissent. TYSON, J., dissenting: ARUNDELL, J., agrees with this dissent.
