United States Tax Court July 3, 1973, Docket No. 6850-70. (X-L Service, Inc. v. Commissioner)

X-L SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent X-L Service, Inc. v. Commissioner Docket No. 6850-70. United States Tax Court T.C. Memo 1973-148; 1973 Tax Ct. Memo LEXIS 139; 32 T.C.M. (CCH) 701; T.C.M. (RIA) 73148; July 3, 1973, Filed *139 Lewis R. Donelson and Boyd L. Rhodes, Jr., for the petitioner. Vallie C. Brooks, for the respondent.