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HOUSTON NATURAL GAS CORP. v. COMMISSIONER OF INT. REV.

No. 4153.

90 F.2d 814 (1937)

HOUSTON NATURAL GAS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 14, 1937.

Attorney(s) appearing for the Case

Irl F. Kennerly, of Houston, Tex. (Williams, Lee, Sears & Kennerly, of Houston, Tex., on the brief), for petitioner.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before NORTHCOTT and SOPER, Circuit Judges, and Harry E. Watkins, District Judge.

HARRY E. WATKINS, District Judge.

This is a petition to review a decision of the United States Board of Tax Appeals. The Commissioner of Internal Revenue determined against the Houston Natural Gas Corporation an income tax deficiency for the year 1930 of $21,646.67. The single question involved is whether certain expenditures by the Gas Corporation during the year 1930 for paying solicitors, and installing free service lines to customers, were made in the acquisition...

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