1. Home
  2. Browse Decisions
  3. T.C.
  4. 25 T.C.
  5. 25 T.C. 1195 (1956)
 

ROCKY MOUNTAIN DRILLING CO. v. COMMISSIONER

Docket No. 37463.

25 T.C. 1195 (1956)

ROCKY MOUNTAIN DRILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 9, 1956.

Attorney(s) appearing for the Case

A. Calder Mackay, Esq., and Adam Y. Bennion, Esq., for the petitioner.

Raymon B. Sullivan, Esq., for the respondent.

FINDINGS OF FACT.

Petitioner was incorporated under and by virtue of the laws of the State of Wyoming on August 22, 1931, and since that date has been engaged in the business of drilling oil wells. It filed timely income and declared value excess-profits tax returns (Form 1120) and excess profits tax returns (Form 1121) for all taxable years here involved with the collector of internal revenue for the sixth district of California. It kept its books and filed its...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases