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PILOT ROYALTY COMPANY v. COMMISSIONER

Docket Nos. 107654, 107730.

1 T.C.M. 262 (1942)

Pilot Royalty Company v. Commissioner. The Home-Stake Royalty Corporation v. Commissioner.

United States Tax Court.

Entered December 19, 1942.

Attorney(s) appearing for the Case

Roscoe E. Harper, Esq., and Richard P. Ryan, Esq., for the petitioners. E. G. Sievers, Esq., and L. R. Vanberg, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

These proceedings involve income tax deficiencies for 1938 and 1939 as follows:

  Docket
    No.        Petitioner       Year    Deficiency

  107654    Pilot Royalty Co..  1938    $  399.02
  107730    Home-Stake Royalty
              Corp............  1938     1,450.04
                                1939       629.80

The question in issue in both proceedings is whether certain oil and gas...

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