35 T.C. 979 (1961), 49145, Shamrock Oil and Gas Corp. v. C. I. R.

Citation: 35 T.C. 979

Opinion Judge: TRAIN, Judge:

Party Name: THE SHAMROCK OIL AND GAS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Wright Matthews, Esq., W. M. Sutton, Esq., H. A. Berry, Esq., and Ed. H. Selecman, Esq., for the petitioner. Roy E. Graham, Esq., and Allen T. Akin, Esq., for the respondent.

Case Date: March 24, 1961

Court: U.S. Tax Court