Affirmed per stipulation on authority, M-B-K Drilling Company, Inc., etc., v. Commissioner of Internal Revenue, 10 Cir., 1952,
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ROESER & PENDLETON v. COMMISSIONER OF INTERNAL REVENUE
196 F.2d 221 (1952)
ROESER & PENDLETON, Inc., transferee of part of assets of M-B-K Drilling Company, Inc., dissolved, v. COMMISSIONER OF INTERNAL REVENUE.
United States Court of Appeals Tenth Circuit.https://leagle.com/images/logo.png
March 29, 1952.
March 29, 1952.
Attorney(s) appearing for the Case
C. D. Ellison, Oklahoma City, Okl., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Department of Justice, Washington, D. C., and Charles Oliphant, Chief Counsel, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.
Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.
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