BURTON-SUTTON OIL CO. v. COMMISSIONER OF INT. REV.

Nos. 11275, 11285.

150 F.2d 621 (1945)

BURTON-SUTTON OIL CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. BURTON-SUTTON OIL CO., Inc.

Circuit Court of Appeals, Fifth Circuit.

Writ of Certiorari Denied October 15, 1945.


Attorney(s) appearing for the Case

Norman F. Anderson, Elias R. Kaufman, and W. W. Thompson, all of Lake Charles, La., for petitioner.

Bernard Chertcoff, Sewall Key, and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HOLMES, McCORD, and LEE. Circuit Judges.


Writ of Certiorari Denied October 15, 1945. See 66 S.Ct. 93.

HOLMES, Circuit Judge.

These petitions for review, one brought by the taxpayer and the other by the Commissioner, involve income and excess profits taxes for the years 1936, 1937, and 1938. They are from the same decision of the Tax Court, and were consolidated in this court for hearing and disposition.

The issue on each petition arises out of the ownership and operation by the taxpayer of...

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