Case Name: Commissioner of Internal Revenue v. Guardian Agency, Inc., et al.; and Local Finance Corp. et al. v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1969-12-08
Citations: 396 U.S. 956
Docket Number: No. 390; No. 561
Parties: Commissioner of Internal Revenue v. Guardian Agency, Inc., et al.; and Local Finance Corp. et al. v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 396
Pages: 956–956

Head Matter:
No. 390.
No. 561.
Commissioner of Internal Revenue v. Guardian Agency, Inc., et al.; and Local Finance Corp. et al. v. Commissioner of Internal Revenue.
Solicitor General Griswold for petitioner in No. 390, and William A. Cromartie and Edward W. Bothe for petitioners in No. 561. Mr. Griswold, Assistant Attorney General Walters, Gilbert E. Andrews, and Stuart A. Smith for respondent in No. 561.

Opinion:
C. A. 7th Cir. Certiorari denied.
Reported below: 407 F. 2d 629.