8 T.C. 322 (1947), 5924, New York Stocks, Inc. v. C.I.R.

Citation: 8 T.C. 322

Opinion Judge: HARRON, Judge:

Party Name: NEW YORK STOCKS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harris Berlack, Esq., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Judge Panel: KERN, and OPPER, JJ., dissenting HARLAN, J., agrees with this dissent.

Case Date: February 17, 1947

Court: U.S. Tax Court