COMMISSIONER OF INTERNAL REVENUE v. WILSHIRE OIL CO.

No. 8656.

95 F.2d 971 (1938)

COMMISSIONER OF INTERNAL REVENUE v. WILSHIRE OIL CO., Inc.

Circuit Court of Appeals, Ninth Circuit.

April 1, 1938.


Attorney(s) appearing for the Case

James W. Morris, Asst. U. S. Atty. Gen., and Sewall Key and Ellis N. Slack, Sp.Assts. to Atty. Gen., for petitioner.

Joseph D. Brady, of Los Angeles, Cal., for respondent.

Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.


DENMAN, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals which revised adversely to the Commissioner his determination of income tax deficiencies for the years 1929 and 1930.

The taxpayer is a California corporation engaged in producing petroleum products from oil and gas leases in Southern California.

Pursuant to section 23 of the Revenue Act of 1928, 26 U.S.C.A. § 23 and...

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