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BIG FOUR OIL AND GAS COMPANY v. COMMISSIONER

Docket Nos. 57107, 57108.

29 T.C. 31 (1957)

THE BIG FOUR OIL & GAS COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SOUTHWESTERN OIL AND GAS COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 14, 1957.

Attorney(s) appearing for the Case

Robert A. Rundle, Esq., and J. Stanton Carson, Esq., for the petitioners.

George J. Rabil, Esq., for the respondent.

The respondent determined deficiencies in income and excess profits taxes of the petitioners for the taxable year ended December 31, 1950, as follows:

--------------------------------------------------------------------------------
                      Petitioner                       | Docket No. | Deficiency
-------------------------------------------------------|------------|-----------
The Big Four Oil & Gas Company ----------------------- |      57107...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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