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UNITED GAS IMPROVEMENT CO. v. COMMISSIONER OF INT. REV.

No. 8257.

142 F.2d 216 (1944)

UNITED GAS IMPROVEMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided March 31, 1944.

Attorney(s) appearing for the Case

William R. Spofford, all of Philadelphia, Pa. (John H. Minds and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for petitioner.

Ray A. Brown, of Washington, D. C. (Samuel O. Clark Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before MARIS, JONES, and GOODRICH, Circuit Judges.

JONES, Circuit Judge.

The United Gas Improvement Company (hereinafter referred to as "U.G.I.") has petitioned for a review of a decision of the Tax Court sustaining a deficiency determination by the Commissioner of Internal Revenue with respect to the petitioner's income tax liability for the year 1937. For the most part the material facts were stipulated below and, in any event, no dispute of fact is present. Except for one error in the taxpayer's return, which it...

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