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United States Tax Court, 1953

The W. v. Commissioner

The W. v. Commissioner
United States Tax Court · Decided January 26, 1953
12 T.C.M. 40; 1953 Tax Ct. Memo LEXIS 398
The W. v. Commissioner

Opinion

The W. L. Maxson Corporation v. Commissioner.
The W. v. Commissioner
Docket No. 32817.
United States Tax Court
1953 Tax Ct. Memo LEXIS 398; 12 T.C.M. (CCH) 40; T.C.M. (RIA) 53021;
January 26, 1953
*398 Fred R. Tansill, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.
RAUM

Memorandum Opinion

RAUM, Judge: All of the facts have been stipulated. This case raises no issue that was not also present in Lewyt Corporation, 18 T.C. 1245. We recognize that the Court of Claims in a 3-2 decision has more recently taken a different view of the basic question in Olympic Radio and Television Inc. v. United States, 104 Fed. Supp. 109. However, the Lewyt case represents the law in this Court, and the present case must be disposed of in like manner.

Decision will be entered under Rule 50.

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