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PHEBUS OIL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 10365.

134 F.2d 217 (1943)

PHEBUS OIL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 18, 1943.

Attorney(s) appearing for the Case

Robert Roberts, Jr. and H. C. Walker, Jr., both of Shreveport, La., for petitioner.

William A. Clineburg, Sewall Key, and Samuel H. Levy, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

What is for decision here is whether payments petitioner made in 1936 and 1937, to the Arkansas Gas Company and the Ohio Fuel Oil Company pursuant to the provision1 of a written contract dated December 29, 1921, between Penn Wyo Trustees, the sole owners of its stock, and those two companies, entitled petitioner to the credit against income allowed by Sec. 26(c) (2), Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts...

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