COLUMBIA TOOL STEEL CO. v. COMMR. OF INTERNAL REVENUE, 27 T.C. 70 (1956) COLUMBIA TOOL STEEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 29705.United States Tax Court. Filed October 22, 1956. Petitioner, a tool steel manufacturer, which, during 1941, increased its capacity for production pursuant to a course of action to which it […]
