70 T.C. 214 (1978), 3697-77R, Automated Packging Systems, Inc. v. C.I.R.

Citation: 70 T.C. 214

Opinion Judge: GOFFE, Judge:

Party Name: AUTOMATED PACKAGING SYSTEMS, INC., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Thomas A. Jorgensen and Walter G. Harper, for the petitioner. Rudolf L. Jansen, for the respondent.

Judge Panel: CHABOT, J., concurring:

Case Date: May 15, 1978

Court: U.S. Tax Court