67 T.C. 1043 (1977), 3852-76, Blake McDowell, Inc. v. C.I.R.

Citation: 67 T.C. 1043

Opinion Judge: TANNENWALD, Judge:

Party Name: C. BLAKE MCDOWELL, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: C. Blake McDowell, Jr., and Gilbert V. Kelling, Jr., for the petitioner. William P. McKeithan, for the respondent.

Judge Panel: DRENNEN, J., concurring: FAY, J., agrees with this concurring opinion. GOFFE, J., concurring: DAWSON and WILES, JJ., agree with this concurring opinion.WILBUR, J., concurring:

Case Date: March 30, 1977

Court: U.S. Tax Court