70 T.C. 86 (1978), 7633-74, Atlas Tool, Inc. v. C.I.R.

Citation: 70 T.C. 86

Opinion Judge: SCOTT, Judge:

Party Name: ATLAS TOOL CO., INC., et al.,[1] PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: John J. O'Toole and Edwin Fradkin, for the petitioners. Marwin A. Batt, for the respondent.

Case Date: April 27, 1978

Court: U.S. Tax Court