United States Tax Court May 26, 1988, Docket No. 26601-83. (Des Moines Cold Storage Co. v. Commissioner)

DES MOINES COLD STORAGE CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Des Moines Cold Storage Co. v. Commissioner Docket No. 26601-83. United States Tax Court T.C. Memo 1988-241; 1988 Tax Ct. Memo LEXIS 263; 55 T.C.M. (CCH) 980; T.C.M. (RIA) 88241; May 26, 1988; As amended May 27, 1988 Carlton T. King, for the petitioner. Mark E. O'Leary, for the respondent.