ABKCO INDUSTRIES, INC., APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE. No. 72-1181.United States Court of Appeals, Third Circuit. August 21, 1973. [1] For majority opinion see 3 Cir., 482 F.2d 150. [2] DITTER, District Judge (dissenting): [3] The problem in this case should be viewed on the basis of business realities rather than contract subtleties: Harrold […]
