15 T.C. 966 (1950), 23710, Roeser & Pendleton, Inc. v. C. I. R.

Citation: 15 T.C. 966

Opinion Judge: DISNEY, Judge:

Party Name: ROESER & PENDLETON, INC., TRANSFEREE OF PART OF ASSETS OF M-B-K DRILLING COMPANY, INC., DISSOLVED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M-B-K DRILLING CO., INC., DISSOLVED, WILLIAM T. PAYNE, TRUSTEE, D. A. MCGEE, TRUSTEE, CHARLES F. ROESER, TRUSTEE, C/O KERR-MCGEE OIL INDUSTRIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL

Attorney: C. D. Ellison, Esq., and W. Leo Austin, Esq., for the petitioners. D. L. Bergeron, Esq., for the respondent.

Case Date: December 29, 1950

Court: U.S. Tax Court