62 T.C. 367 (1974), 4024-73, Alta Sierra Vista, Inc. v. C.I.R.

Citation: 62 T.C. 367

Opinion Judge: RAUM, Judge:

Party Name: ALTA SIERRA VISTA, INC., SUCCESSOR IN INTEREST TO ALTA SIERRA RANCHES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ALTA SIERRA VISTA, INC., SUCCESSOR IN INTEREST TO ALTA SIERRA CATTLE CO., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Stephen J. Schwartz and Charles A. Lane, for the petitioners. Leo McLaughlin, for the respondent.

Case Date: June 24, 1974

Court: U.S. Tax Court