Space Controls, Inc. v. Commissioner of Internal Revenue

322 F.2d 144

SPACE CONTROLS, INC., Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 19818.

United States Court of Appeals Fifth Circuit.

August 8, 1963.

Leland E. Fiske, Dallas, Tex., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Richard J. Heiman, Attys., Dept. of Justice, Crane C. Hauser, Chief Counsel, John M. Morawski, Atty., Internal Revenue Service, Joseph Kovner, Atty., Dept. of Justice, Washington, D. C., for respondent.

Before RIVES, JONES and BROWN, Circuit Judges.

JOHN R. BROWN, Circuit Judge.

1

This appeal from the Tax Court has to…