74 T.C. 441 (1980), 6553-77, Buffalo Tool & Die Manufacturing Co., Inc. v. C.I.R.

Citation: 74 T.C. 441

Opinion Judge: TANNENWALD, Judge:

Party Name: BUFFALO TOOL & DIE MANUFACTURING CO., INC., TRANSFEROR, PETER HOSTA, JR., and ELEANOR HOSTA, TRANSFEREES, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Paul R. Comeau and Victor T. Fuzak, for the petitioners. Louis J. Zeller, Jr., for the respondent.

Case Date: May 27, 1980

Court: U.S. Tax Court