¶2Shepard
v.
CIR
¶372-1950
¶4UNITED STATES COURT OF APPEALS Third Circuit
¶58/21/73
¶6T.C. 57 T.C. 600
¶7REVERSED
481 F.2d 1399
Docket 72-1950
UNITED STATES COURT OF APPEALS Third Circuit
8/21/73
Relies on Humble Oil & Refining Company v. Philadelphia Ship Maintenance Co., Inc · La Fargue v. Commissioner
Decided 1973-08-21