69 T.C. 773 (1978), 9336-74, Lanson, Inc. v. C.I.R.

Citation: 69 T.C. 773

Opinion Judge: DRENNEN, Judge:

Party Name: LANSONS, INC., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT LANSONS, INC., PROFIT-SHARING TRUST: LOUIS LEVINE, A. J. KAISER, TRUSTEES, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Martin J. Nash, for the petitioners. Curtis O. Liles III, for the respondent.

Judge Panel: SIMPSON, J., dissenting:

Case Date: February 27, 1978

Court: U.S. Tax Court