PELICAN OIL & GASOLINE CO., Inc., et al.
v.
COMMISSIONER OF INTERNAL REVENUE.
Circuit Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
June 2, 1942.
Rehearing Denied June 29, 1942.
Attorney(s) appearing for the Case
Sidney L. Herold, of Shreveport, La., for petitioner.
F. E. Youngman, Sewall Key, J. Louis Monarch, and Arthur A. Armstrong, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and C. R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.
Circuit Court of Appeals, Fifth Circuit.
SIBLEY, Circuit Judge.
The Commissioner assessed additional income taxes for fiscal years ending May 31, 1936 and 1937 against Pelican Oil and Gasoline Company, a corporation of Louisiana, and mailed it notice on August 5, 1940. Within ninety days a petition was filed in its name for redetermination before the Board of Tax Appeals. On the ground that the Company had been dissolved as a corporation in 1936, the petition was...
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