Paragon Oil Co. v. Commissioner

Board of Tax Appeals

Paragon Oil Co. v. Commissioner

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

United States Board of Tax Appeals·Decided November 9, 1929·No. Docket Nos. 12628, 17859.·Published·Cited by 1 cases

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.

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

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Opinion

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