9 T.C. 631 (1947), 7438, Surface Combustion Corp.v. C. I. R.

Citation: 9 T.C. 631

Opinion Judge: KERN, Judge:

Party Name: SURFACE COMBUSTION CORPORATION, PETITIONER, ET AT.,[1] v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: John J. Kendrick, Esq., for the petitioners. Thomas F. Callahan, Esq., for the respondent.

Judge Panel: LEECH, J., dissenting: TURNER and OPPER, JJ., agree with this dissent.

Case Date: October 09, 1947

Court: U.S. Tax Court