MERRIMAC TRADING COMPANY v. COMMISSIONER

Docket No. 6502.

5 T.C.M. 773 (1946)

Merrimac Trading Company v. Commissioner.

United States Tax Court.

Entered September 6, 1946.


Attorney(s) appearing for the Case

Frank J. Albus, Esq., Earle Bldg., Washington, D. C., for the petitioner. William D. Harris, Esq., for the respondent.


Supplemental Opinion

OPPER, Judge:

In our opinion herein, entered August 29, 1946 [Dec. 15,364(M), page 757 herein], reference to an alternative issue advanced by petitioner was inadvertently omitted, and was made the subject of a motion for reconsideration which has been granted. That contention, to borrow petitioner's language, is "that even though the action taken by the petitioner did not constitute the...

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