8 T.C. 757 (1947), 5517, Safety Tube Corp. v. C.I.R.

Citation: 8 T.C. 757

Opinion Judge: BLACK, Judge:

Party Name: SAFETY TUBE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Garnett S. Andrews, Esq., for the petitioner. S. Earl Heilman, Esq., for the respondent.

Judge Panel: JOHNSON, J., dissenting: ARUNDELL, ARNOLD, HILL, and HARLAN, JJ., agree with this dissent.

Case Date: Wednesday April 02, 1947

Court: U.S. Tax Court