1. Home
  2. Browse Decisions
  3. T.C.
  4. 36 T.C.
  5. 36 T.C. 675 (1961)
 

ATLAS OIL & REFINING CORPORATION v. COMMISSIONER

Docket Nos. 78879, 78880.

36 T.C. 675 (1961)

ATLAS OIL AND REFINING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 14, 1961.

Attorney(s) appearing for the Case

William D. Crampton, Esq., Vincent H. Maloney, Esq., and John P. Lipscomb, Esq., for the petitioner.

John P. Higgins, Esq., for the respondent.

FISHER, Judge:

The Commissioner determined deficiencies in income and excess profits taxes of Atlas Oil and Refining Corporation (hereinafter referred to as the petitioner or the new corporation) for the years and in the amounts as follows:

-------------------------------------------------------------------------------------
   Year   |                            Tax                           |   Deficiency
----------|------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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