8 T.C. 14 (1947), 4683, Hutzler Bros. Co. v. C.I.R.

Citation: 8 T.C. 14

Opinion Judge: OPPER, Judge:

Party Name: HUTZLER BROTHERS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Percy W. Phillips, Esq., Richard B. Barker, Esq., H. A. Mihills, C.P.A., S. Ralph Warnken, Esq., and John C. Reid, Esq., for the petitioner. George J. LeBlanc, Esq., and Philip A. Bayer, Esq., for the respondent.

Judge Panel: TURNER, J., dissenting: HARLAN, J., agrees with this dissent.

Case Date: January 14, 1947

Court: U.S. Tax Court