GREAT WESTERN PETROLEUM CORPORATION v. COMMISSIONER

Docket No. 111677.

1 T.C. 624 (1943)

GREAT WESTERN PETROLEUM CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 23, 1943.


Attorney(s) appearing for the Case

Melvin S. Huffaker, Esq., for the respondent.


OPINION.

BLACK, Judge.

The Commissioner has determined a deficiency of $838.06 in petitioner's income tax for the year 1938. The deficiency is based upon several adjustments made by the Commissioner in petitioner's net income as disclosed by its income tax return filed for the calendar year 1938 with the collector of internal revenue for the district of Michigan. The only one of these judgments which the petitioner contests is adjustment (c), by which...

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