13 T.C. 919 (1949), 19521, Reilly Oil Co. v. C.I.R.

Citation: 13 T.C. 919

Opinion Judge: BLACK, Judge:

Party Name: REILLY OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: L. Warren Baker, C.P.A., for the petitioner. Frost Walker, Esq., for the respondent.

Judge Panel: DISNEY, J., dissenting: KERN, LEECH, TURNER, and OPPER, JJ., agree with this dissent.

Case Date: Thursday December 15, 1949

Court: U.S. Tax Court