United States Tax Court April 25, 1966, Docket No. 5035-63. (Hegra Note Corp. v. Commissioner)

Hegra Note Corporation v. Commissioner. Hegra Note Corp. v. Commissioner Docket No. 5035-63. United States Tax Court T.C. Memo 1966-87; 1966 Tax Ct. Memo LEXIS 195; 25 T.C.M. (CCH) 479; T.C.M. (RIA) 66087; April 25, 1966 E. Michael Masinter, First National Bank Bldg., Atlanta, Ga., for the petitioner. Arthur P. Tranakos, for the respondent.