61 T.C. 189 (1973), 4792-69, White Farm Equipment Co. v. C.I.R.

Citation: 61 T.C. 189

Opinion Judge: FORRESTER, Judge:

Party Name: WHITE FARM EQUIPMENT COMPANY, A DELAWARE CORPORATION (SUCCESSOR TO OLIVER CORPORATION, A DELAWARE CORPORATION), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT AMERADA HESS CORPORATION, SUCCESSOR BY MERGER OF HESS OIL AND CHEMICAL CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Andre M. Saltoun, Dennis I. Meyer, and Neal J. Block, for the petitioner in docket No. 4792-69. Norman Sinrich, Burton G. Lipsky, and Harvey Blitz, for the petitioner in docket Nos. 5842-70 and 1367-71. Charles B. Wolfe, Jr., for the respondent.

Case Date: November 14, 1973

Court: U.S. Tax Court