Helms Bakeries v. Commissioner

Helms Bakeries, Petitioner, v. Commissioner of Internal Revenue, Respondent

Helms Bakeries v. Commissioner

Docket No. 32321

United States Tax Court

28 T.C. 79; 1957 U.S. Tax Ct. LEXIS 216;

April 18, 1957, Filed

Decision will be entered for the respondent.

George T. Altman, Esq., for the petitioner.

R. B. Sullivan, Esq., for the respondent.

Withey, Judge.

WITHEY

OPINION.

Our Findings of Fact and Opinion filed in this proceeding when it originally was before us appear at 23 T. C. 967. We there held that petitioner was not entitled under the provisions of section 722 (b) (2) and (b) (4) of the Internal…