OXFORD PAPER CO. v. COMMISSIONER

Docket Nos. 20913, 20915, 20914, 20916.

15 T.C. 361 (1950)

OXFORD PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OXFORD PAPER COMPANY, OXFORD MIAMI PAPER COMPANY, RUMFORD FALLS POWER COMPANY, RUMFORD FALLS REALTY COMPANY AND UNION BOOM COMPANY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OXFORD MIAMI PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1950.


Attorney(s) appearing for the Case

Thomas N. Tarleau, Esq., and Charles A. Davey, Esq., for the petitioners.

Michael Waris, Jr., Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies as follows:

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                                               |        |       |            |             |    Declared
                   Name                        | Docket |  Year |   Income   |   Excess    |     value
...

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