8 T.C. 660 (1947), 8389, Hugh Smith, Inc. v. C.I.R.

Citation: 8 T.C. 660

Opinion Judge: TYSON, Judge:

Party Name: HUGH SMITH, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: F. E. Hagler, Esq., for the petitioner. F. M. Thompson, Jr., Esq., and S. Earl Heilman, Esq., for the respondent.

Judge Panel: ARNOLD, J., concurs only in the result. DISNEY, J., dissenting:

Case Date: March 28, 1947

Court: U.S. Tax Court