BREWER-FAY INV. CO. v. COMMR. OF INTERNAL REVENUE, 39 T.C. 894 (1963) BREWER-FAY INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT.WEST SACRAMENTO ENTERPRISES, INC. (FORMERLY CALIFORNIA RICE DRYERS, INC.),PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket Nos. 93149, 93150.United States Tax Court. Filed March 18, 1963. Petitioners owned rice storage warehouses located adjacent to a […]
