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BURNET v. PETROLEUM EXPLORATION

No. 3316.

61 F.2d 273 (1932)

BURNET, Commissioner of Internal Revenue, v. PETROLEUM EXPLORATION.

Circuit Court of Appeals, Fourth Circuit.

October 3, 1932.

Attorney(s) appearing for the Case

Andrew D. Sharpe, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Chester A. Gwinn and Charles E. Lowery, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., on the brief), for petitioner.

Robert Ash, of Washington, D. C. (Leland E. Fiske, of Tulsa, Okl., on the brief), for respondent.

Before NORTHCOTT and SOPER, Circuit Judges, and GLENN, District Judge.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals reported in 23 B. T. A. 890.

The pertinent facts, about which there is no dispute, as found by the Board of Tax Appeals, are as follows:

"The petitioner [the taxpayer] is a corporation organized on September 25, 1916, under the laws of the State of Maine, and its principal office is at Sistersville, W. Va. * * *

"The parties hereto have...

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