UNIQUE ART MFG. CO., INC. v. COMMR. OF INTERNAL REV., 8 T.C. 1341 (1947) UNIQUE ART MANUFACTURING COMPANY, INC., PETITIONER, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 9295.United States Tax Court. Promulgated June 30, 1947. Petitioner in its base period was indebted to corporation B on certain bonds and mortgages. It purchased on the market […]
