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SAN ANTONIO TRANSIT CO. v. COMMISSIONER

Docket Nos. 15411, 41321.

30 T.C. 1215 (1958)

SAN ANTONIO TRANSIT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 11, 1958.

Attorney(s) appearing for the Case

Robert F. Ritchie, Esq., and Leslie Byrd, Esq., for the petitioner.

Nelson P. Rose, Esq., for the respondent.

OPINION.

FORRESTER, Judge:

The facts of the instant case have been fully stipulated and the case has been submitted pursuant to Rule 30 of our Rules of Practice. All but one of the issues raised by the pleadings have been settled. The parties have submitted a supplemental stipulation reflecting their concessions in respect of the settled issues. The stipulations and the exhibits attached thereto are adopted and by this reference made a part hereof...

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