HAVENS STRUCTURAL STEEL CO. v. COMMISSIONER, 30 T.C. 1121 (1958) HAVENS STRUCTURAL STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 28634.United States Tax Court. Filed August 21, 1958. Held, that assuming (but not deciding) that petitioner has established a qualifying factor under section 722 (b) (1) or 722 (b) (2) of the Code […]
