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MIDVALE CO. v. COMMISSIONER

Docket No. 31121.

20 T.C. 737 (1953)

THE MIDVALE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1953.

Attorney(s) appearing for the Case

J. Marvin Haynes, Esq., for the petitioner.

George J. LeBlanc, Esq., for the respondent.

OPINION.

KERN, Chief Judge:

The petitioner has filed a motion for leave to have oral argument before the Special Division of this Court and the Hearing Judge on petitioner's Motions for Rehearing and to Vacate Decision, filed the same day. The Motion for Rehearing and Motion to Vacate Decision refer to the Findings of Fact and Opinion entered herein on March 31, 1953, and the Decision entered herein on April 17, 1953.

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