96 T.C. 45 (1991), 33761-85, Harper Group & Includible Subsidiaries v. C.I.R.
Citation:
96 T.C. 45
Opinion Judge:
JACOBS, JUDGE:
Party Name:
THE HARPER GROUP AND INCLUDIBLE SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Attorney:
Paul J. Sax, William L. Riley, and Andrew W. Stroud, for the petitioners. Eugene H. Ciranni and Cynthia K. Hustad, for the respondent.
Judge Panel:
NIMS, KORNER, SHIELDS, HAMBLEN, COHEN, SWIFT, GERBER, WRIGHT, PARR, COLVIN, and HALPERN, JJ., agree with the majority. WELLS and RUWE, JJ., did not participate in the consideration of this opinion.
