DuGRENIER INC. v. COMMISSIONER OF INTERNAL REVENUE, 58 T.C. 931 (1972) ARTHUR H. DuGRENIER, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 502-70.United States Tax Court. Filed August 29, 1972. Petitioner made payment to the estate of a former shareholder in settlement of a cause of action wherein the estate asserted that it received […]
