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COMMISSIONER OF INTERNAL REVENUE v. EAST COAST OIL CO.

No. 7829.

85 F.2d 322 (1936)

COMMISSIONER OF INTERNAL REVENUE v. EAST COAST OIL CO., S. A.

Circuit Court of Appeals, Fifth Circuit.

August 7, 1936.

Attorney(s) appearing for the Case

Robert N. Anderson, Sewall Key, and Berryman Green, Sp. Assts. to Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., and Bruce A. Low, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for petitioner.

George L. Buland, Ben C. Dey, and Charles L. Minor, all of New York City, and Victor Leovy, of New Orleans, La., for respondent.

Before FOSTER, SIBLEY, and WALKER, Circuit Judges.

FOSTER, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue to reverse a decision of the Board of Tax Appeals. It appears that the commissioner assessed income and profits taxes against East Coast Oil Company, S. A., hereafter referred to as the company, for the years 1919, 1920, and 1921, totaling some $487,957. On petition of the company to the board the ruling of the commissioner was reversed and the board determined there was no deficiency...

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