Hopag S. A. Holding de Participation et de Gestion de Brevets Industriels v. Comm'r Date Filed: January 13th, 1950 Citations: 84 U.S.P.Q. (BNA) 150, 14 T.C. 38, 1950 U.S. Tax Ct. LEXIS 298 Docket Number: Docket No. 17170