United States Tax Court March 2, 1995, Docket No. 21750-93 (Beauty Acquisition Corp. v. Commissioner)

BEAUTY ACQUISITION CORPORATION, JACK S. LEVIN, RECEIVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Beauty Acquisition Corp. v. Commissioner Docket No. 21750-93 United States Tax Court T.C. Memo 1995-87; 1995 Tax Ct. Memo LEXIS 92; 69 T.C.M. (CCH) 1971; March 2, 1995, Filed *92 For petitioner: Jack S. Levin, Raymond P. Wexler, Todd F. Maynes, and Robert T. Smith.