77 T.C. 490 (1981), 17054-79, Specialized Services, Inc. v. C.I.R

Citation: 77 T.C. 490

Opinion Judge: SCOTT, Judge :

Party Name: SPECIALIZED SERVICES, INC., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: James E. Johnson, Jr ., and Francis J. Blanchfield, Jr ., for the petitioner. Charles P. Hanfman, for the respondent.

Case Date: August 25, 1981

Court: U.S. Tax Court