United States Tax Court May 28, 1964, Docket No. 1323-62. (Merchants Acceptance Co. v. Commissioner)

Merchants Acceptance Company v. Commissioner. Merchants Acceptance Co. v. Commissioner Docket No. 1323-62. United States Tax Court T.C. Memo 1964-149; 1964 Tax Ct. Memo LEXIS 188; 23 T.C.M. (CCH) 896; T.C.M. (RIA) 64149; May 28, 1964 Leo J. Schwartz, 33 N. LaSalle St., Chicago, Ill., and Julian L. Berman, for the petitioner. Donald W. Geerhart, for the respondent.