6 T.C. 730 (1946), 6104, Cleveland Adolph Mayer Realty Corp. v. C. I. R.

Citation: 6 T.C. 730

Opinion Judge: SMITH, Judge:

Party Name: CLEVELAND ADOLPH MAYER REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Irvin N. Loeser, Esq., for the petitioner. W. W. Kerr, Esq., for the respondent.

Judge Panel: DISNEY, J., concurs only in the result. HILL, J., dissenting:

Case Date: April 16, 1946

Court: U.S. Tax Court