Paragon Oil Co. v. Commissioner

Board of Tax Appeals

Paragon Oil Co. v. Commissioner

18 B.T.A. 57, 1929 BTA LEXIS 2124

CourtUnited States Board of Tax Appeals

DecidedNovember 9, 1929

DocketDocket Nos. 12628, 17859.

StatusPublished

Cited by1 cases

This text of 18 B.T.A. 57 (Paragon Oil Co. v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Paragon Oil Co. v. Commissioner, 18 B.T.A. 57, 1929 BTA LEXIS 2124 (bta 1929).

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Opinion

[63]*63OPINION.

Murdock:

In Thompson Oil & Gas Co., 15 B. T. A. 993, we fully discussed tbe same question which is raised by the petitioner’s allegation in this case. We decided that question adversely to the contention made by the petitioner herein. Our decision in that case was followed in Murphy Oil Co., 15 B. T. A. 1195. Following those cases, our judgment on this point is for the respondent.

Judgment will he entered under Rule 50.

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[63]*63OPINION.

Murdock:

In Thompson Oil & Gas Co., 15 B. T. A. 993, we fully discussed tbe same question which is raised by the petitioner’s allegation in this case. We decided that question adversely to the contention made by the petitioner herein. Our decision in that case was followed in Murphy Oil Co., 15 B. T. A. 1195. Following those cases, our judgment on this point is for the respondent.

Judgment will he entered under Rule 50.

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18 B.T.A. 57, 1929 BTA LEXIS 2124, Counsel Stack Legal Research, https://law.counselstack.com/opinion/paragon-oil-co-v-commissioner-bta-1929.

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