HARTMAN v. COMMISSIONER OF INTERNAL REVENUE, 43 T.C. 105 (1964) SANFORD H. HARTMAN AND HENRIETTA HARTMAN, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENTU.S. ASIATIC CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket Nos. 1873-62, 1874-62, 1249-63, 2470-63.United States Tax Court. Filed October 26, 1964. 1. Held, that Shafford Co., which merchandised, distributed, and sold throughout […]