69 T.C. 762 (1978), 2555-72, Lea v. C.I.R.

Citation: 69 T.C. 762

Opinion Judge: TIETJENS, Judge:

Party Name: LEA, INCORPORATED, SUCCESSOR by MERGER TO LEA ASSOCIATES, INC., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Robert C. Lea, Jr., for the petitioner. Howard W. Gordon, for the respondent.

Case Date: Wednesday February 22, 1978

Court: U.S. Tax Court