72 T.C. 1088 (1979), 13616-78R, Cateerpillar Tractor Co. v. C.I.R.

Citation: 72 T.C. 1088

Opinion Judge: TANNENWALD, Judge:

Party Name: CATERPILLAR TRACTOR CO., A CALIFORNIA CORPORATION, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Emory S. Naylor, Jr., Warren C. Seieroe, and G. William Porter, for the petitioner. Seymour I. Sherman, for the respondent.

Case Date: Thursday September 13, 1979

Court: U.S. Tax Court