1 T.C. 751 (1943), 101596, Clarion Oil Co. v. C. I. R.

Citation: 1 T.C. 751

Opinion Judge: KERN, Judge:

Party Name: CLARION OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: J. L. Lockett, Esq., for the petitioner. Frank B. Schlosser, Esq., for the respondent.

Judge Panel: DISNEY, J., concurs only in the result. SMITH, J., dissenting: ARNOLD, HILL, and OPPER, J J., agree with this dissent.

Case Date: March 11, 1943

Court: U.S. Tax Court