United States Tax Court June 12, 1995, Docket No. 25248-93 (EPCO, Inc. v. Commissioner)

EPCO, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent EPCO, Inc. v. Commissioner Docket No. 25248-93 United States Tax Court T.C. Memo 1995-249; 1995 Tax Ct. Memo LEXIS 251; 69 T.C.M. (CCH) 2829; T.C.M. (RIA) 95249; June 12, 1995, Filed *251 Decision will be entered for respondent For petitioner: Juan D. Keller, Paul P. Weil, and Philip B. Wright.