6 T.C. 889 (1946), 4430, J. A. Riggs Tractor Co. v. C. I. R.

Citation: 6 T.C. 889

Opinion Judge: HILL, Judge:

Party Name: J. A. RIGGS TRACTOR COMPANY (A PARTNERSHIP, BY JOHN A. RIGGS, SR., AND JOHN A. RIGGS, JR., PARTNERS, INDIVIDUALLY AND AS TRUSTEES), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Preston B. Kavanagh, Esq., and Lamar Williamson, Esq., for the petitioner. J. Marvin Kelly, Esq., for the respondent.

Case Date: April 29, 1946

Court: U.S. Tax Court