United States Tax Court March 27, 1985, Docket Nos. 19934-80, 19935-80. (Liberty Asphalt Corp. v. Commissioner)

LIBERTY ASPHALT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWIN L. FREDERICK and MIRIAM E. FREDERICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Liberty Asphalt Corp. v. Commissioner Docket Nos. 19934-80, 19935-80. United States Tax Court T.C. Memo 1985-145; 1985 Tax Ct. Memo LEXIS 482; 49 T.C.M. (CCH) 1048; T.C.M. (RIA) 85145; March 27, 1985.