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  5. 15 T.C. 966 (1950)
 

ROESER & PENDLETON, INC. v. COMMISSIONER

Docket Nos. 23710, 23759, 23760, 23761.

15 T.C. 966 (1950)

ROESER & PENDLETON, INC., TRANSFEREE OF PART OF ASSETS OF M-B-K DRILLING COMPANY, INC., DISSOLVED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M-B-K DRILLING CO., INC., DISSOLVED, WILLIAM T. PAYNE, TRUSTEE, D. A. MCGEE, TRUSTEE, CHARLES F. ROESER, TRUSTEE, C/O KERR-MCGEE OIL INDUSTRIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KERR-MCGEE OIL INDUSTRIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BIG CHIEF DRILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 29, 1950.

Attorney(s) appearing for the Case

C. D. Ellison, Esq., and W. Leo Austin, Esq., for the petitioners.

D. L. Bergeron, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This case involves excess profits taxes of M-B-K Drilling Co. for its fiscal year ending June 30, 1945, in the amount of $37,120.21 and income tax for its fiscal year ending June 30, 1946, in the amount of $5,192.03. After concessions made, and admission of transferee liability by Roeser & Pendleton, Inc., Kerr-McGee Oil Industries, Inc., and Big Chief Drilling Co., there remain for our

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