63 T.C. 107 (1974), 1922-73, Freeport Transport v. C.I.R.

Citation: 63 T.C. 107

Opinion Judge: QUEALY, Judge:

Party Name: FREEPORT TRANSPORT, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF ALBERT CURCIO, DECEASED, FRANCES CURCIO, ADMINISTRATRIX AND SURVIVING WIFE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Richard S. McIntyre, for the petitioner in docket No. 1922-73. Ralph D. Conrad, for the petitioner in docket No. 1795-73. David P. Smith, for the respondent.

Judge Panel: GOFFE, J., dissents.DAWSON, J., concurring: TANNENWALD, J., concurring:

Case Date: Tuesday November 12, 1974

Court: U.S. Tax Court