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STATE CONSOL. OIL CO. v. COMMISSIONER OF INTERNAL REV.

No. 6968.

66 F.2d 648 (1933)

STATE CONSOL. OIL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

August 21, 1933.

Attorney(s) appearing for the Case

Frank Mergenthaler, of Los Angeles, Cal., for petitioner.

Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and John R. Gaskins, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before WILBUR, SAWTELLE, and MACK, Circuit Judges.

MACK, Circuit Judge.

Petitioner seeks review of an order of the Board of Tax Appeals sustaining the Commissioner's rejection of its claim for a certain refund. The claim resulted from the filing of amended returns for 1920 and 1921 in which it was asserted that certain expenditures for those years, originally charged to accounts receivable, should be allowed as deductions.

The expenditures were made in connection with oil well drilling operations under a contract...

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