7 T.C. 389 (1946), 6481, Cooper Foundation v. C. I. R.

Citation: 7 T.C. 389

Opinion Judge: LEECH, Judge:

Party Name: COOPER FOUNDATION, A CHARITABLE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE PEERLESS THEATER CORPORATION, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: W. J. Jochems, Esq., and J. Lee Rankin, Esq., for the petitioners. Orris Bennett, Esq., for the respondent.

Case Date: July 26, 1946

Court: U.S. Tax Court