United States Tax Court March 9, 1948, Docket No. 13499. (W. Walley, Inc. v. Commissioner)

W. Walley, Inc. v. Commissioner. W. Walley, Inc. v. Commissioner Docket No. 13499. United States Tax Court 1948 Tax Ct. Memo LEXIS 236; 7 T.C.M. (CCH) 137; T.C.M. (RIA) 48033; March 9, 1948 *236 Michael Kurz, Esq., 122 E. 42nd St., New York, N. Y., for the petitioner. Sheldon Ekman, Esq., for the respondent.