92 T.C. 1173 (1989), 37800-86, Martin Fireproofing Profit Sharing Plan and Trust v. C.I.R.
Citation:
92 T.C. 1173
Opinion Judge:
WELLS, JUDGE:
Party Name:
MARTIN FIREPROOFING PROFIT SHARING PLAN AND TRUST, CHARLES A. MARTIN, JR., JOHN S. GAFFNEY AND GEORGE R. BOWMAN, TRUSTEES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Attorney:
Donald C. Lubick, Daniel R. Sharpe, and Gavin L. Phillips, for the petitioner. David Albert Mustone, for the respondent.
Judge Panel:
NIMS, PARKER, HAMBLEN, COHEN, JACOBS, GERBER, PARR, and COLVIN, JJ., agree with this majority opinion. RUWE J., did not participate in the consideration of this opinion. DISSENT OF JUDGE WHALEN WHALEN, J., dissenting:
