60 T.C. 158 (1973), 7923-70, Hi-Plains Enterprises, Inc. v. C.I.R.

Citation: 60 T.C. 158

Opinion Judge: TIETJENS, Judge:

Party Name: HI-PLAINS ENTERPRISES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Howard A. Spies and Barney J. Heeney, Jr., for the petitioner. Edward G. Lavery, for the respondent.

Case Date: April 30, 1973

Court: U.S. Tax Court