Party Name:
EDWARD ORTON, JR. CERAMIC FOUNDATION, CHARLES E. MACQUIGG, HOWARD L. BEVIS, ARTHUR S. WATTS, CHARLES S. PEARCE, LAWRENCE E. BARRINGER, DOUGLAS E. PARSONS, AND JOSEPH P. EAGLESON, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Attorney:
Joseph P. Eagleson, Esq., John H. Eagleson, Esq., and Clarence D. Laylin, Esq., for the petitioners. Cecil H. Haas, Esq., for the respondent.
Judge Panel:
ARUNDELL, J., dissenting: VAN FOSSAN, MURDOCK, DISNEY, and OPPER, JJ., agree with this dissent.
