BELL ELECTRIC CO. v. COMMISSIONER OF INTERNAL REVENUE, 45 T.C. 158 (1965) BELL ELECTRIC CO., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENTELMER P. CHADDOCK AND VERA JANE CHADDOCK, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket Nos. 5318-63, 5320-63.United States Tax Court. Filed November 19, 1965. 1. T corporation, an accrual basis taxpayer, was a […]
