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COMMISSIONER OF INTERNAL REV. v. AMERICAN LIBERTY OIL CO.

No. 10108.

127 F.2d 262 (1942)

COMMISSIONER OF INTERNAL REVENUE v. AMERICAN LIBERTY OIL CO. AMERICAN LIBERTY OIL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 3, 1942.

Attorney(s) appearing for the Case

Robert N. Anderson, J. Louis Monarch, and Warren F. Wattles, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.

John B. King, of Dallas, Tex., for American Liberty Oil Co.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The Board of Tax Appeals determined an income tax deficiency of $49,787.45 against American Liberty Oil Company for the year 1934. By petitions for review both the Commissioner and the taxpayer contest portions of the decision of the Board. The Board's findings and opinion are reported, American Liberty Oil Company v. Commissioner, 43 B.T.A. 76.

The Commissioner's Petition.

In 1934 Wofford Production Company, a wholly owned...

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