9 T.C. 903 (1947), 9382, Berkshire Oil Co. v. C. I. R.

Citation: 9 T.C. 903

Opinion Judge: JOHNSON, Judge:

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

Attorney: James H. Yeatman, Esq., for the petitioner. Frank B. Schlosser, Esq., for the respondent.

Judge Panel: BLACK, J., dissenting:

Case Date: November 06, 1947

Court: U.S. Tax Court