7 T.C. 1350 (1946), 9045, Arrow-Hart & Hegeman Elec. Co. v. C. I. R.

Citation: 7 T.C. 1350

Opinion Judge: HARLAN, Judge:

Party Name: THE ARROW-HART & HEGEMAN ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: W. C. Magathan, Esq., Philip Bardes, Esq., and J. Marvin Haynes, Esq., for the petitioner. Arnold R. Cutler, Esq., and James T. Haslam, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: DISNEY, HARRON, and OPPER, JJ., agree with this dissent. TURNER, J., dissenting:

Case Date: Thursday December 19, 1946

Court: U.S. Tax Court