M. W. ZACK METAL COMPANY v. COMMISSIONER

Docket No. 32829.

13 T.C.M. 1228 (1954)

22 T.C. 349

M. W. Zack Metal Company v. Commissioner.

United States Tax Court.

Filed May 19, 1954.


Attorney(s) appearing for the Case

Victor R. Wolder, Esq., 545 Fifth Avenue, New York, N. Y., for the petitioner. John L. King, Esq., for the respondent.


The following facts, in part stipulated, constitute the findings of fact in the above entitled case. They are accordingly filed, together with the opinion of the Court, in the record of the case.

Findings of Fact

Those facts which are stipulated are hereby found accordingly.

Petitioner is a Michigan corporation formed on or about October 9, 1930, and is a continuation of a business conducted by Morris W. Zack (hereinafter sometimes referred to as...

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