United States Tax Court June 21, 1982, Docket No. 1915-80. (Fred B. De Bra Co. v. Commissioner)

THE FRED B. DeBRA COMPANY, AN OHIO CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fred B. De Bra Co. v. Commissioner Docket No. 1915-80. United States Tax Court T.C. Memo 1982-344; 1982 Tax Ct. Memo LEXIS 401; 44 T.C.M. (CCH) 174; T.C.M. (RIA) 82344; June 21, 1982. James W. Lippert, for the petitioner. Kenneth P. Dale, for the respondent.