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KIRBY PETROLEUM CO. v. COMM'R.

No. 56.

326 U.S. 599 (1946)

KIRBY PETROLEUM CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 28, 1946.

Attorney(s) appearing for the Case

Mr. Homer L. Bruce for petitioner in No. 56.

Miss Helen R. Carloss, with whom Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Hilbert P. Zarky were on the brief, for the Commissioner.

Mr. Sidney D. Krystal, with whom Mr. Oscar Moss was on the brief, for respondent in No. 197.

Messrs. Cullen R. Liskow and Norman F. Anderson filed a brief in No. 56, as amici curiae, urging reversal.

MR. JUSTICE REED delivered the opinion of the Court.

The writ of certiorari in Kirby Petroleum Co. v. Commissioner brings here for review the judgment of the Circuit Court of Appeals for the Fifth Circuit, 148 F.2d 80, reversing the decision of the Tax Court, 2 T.C. 1258, which had sustained the taxpayer's position. The narrow issue is the deductibility under Sections 23 (m) and 114 (b...

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