HERNDON DRILLING COMPANY v. COMMISSIONER

Docket No. 4193.

6 T.C. 628 (1946)

HERNDON DRILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 3, 1946.


Attorney(s) appearing for the Case

John E. Curran, Esq., and P. W. Fitzkee, C. P. A., for the petitioner.

Frank B. Schlosser, Esq., for the respondent.


This proceeding is for the redetermination of a deficiency in petitioner's income tax for the calendar year 1941. The return for that period was filed with the collector of internal revenue at Oklahoma City, Oklahoma. Respondent determined a deficiency of $6,450.21, which petitioner contests only to the extent of $3,406.86. At the trial an amendment to petition was filed, and respondent filed an amended answer asking that the deficiency determined be increased by the amount...

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