3 T.C. 13 (1944), 111575, F.H.E. Oil Co. v. Commissioner of Internal Revenue

Citation: 3 T.C. 13

Opinion Judge: HILL, Judge:

Party Name: F. H. E. OIL COMPANY (A DISSOLVED CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLEMING-KIMBELL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harry C. Weeks, Esq., for the petitioners. Frank B. Appleman, Esq., for the respondent.

Judge Panel: DISNEY, J., dissents. BLACK, J., dissenting: MELLOTT and HARRON, JJ., agree with this dissent.

Case Date: January 13, 1944

Court: U.S. Tax Court