ARKANSAS LOUISIANA GAS COMPANY v. COMMISSIONER

Docket No. 90065.

22 T.C.M. 331 (1963)

T.C. Memo. 1963-77

Arkansas Louisiana Gas Company v. Commissioner.

United States Tax Court.

Filed March 15, 1963.


Attorney(s) appearing for the Case

Thomas A. Harrell, Esq., First Nat'l Bank Bldg., Shreveport, La., for the petitioner. Marvin T. Scott, Esq., for the respondent.


Memorandum Opinion

WITHEY, Judge:

Deficiencies have been determined by the respondent in the income tax of petitioner for the calendar years 1955 and 1956 in the respective amounts of $96,856.41 and $111,263.32. Certain of the issues raised by the pleadings have been settled by the parties as set forth in their stipulation filed herein. The only remaining issue relates to the deductibility as ordinary and necessary business expenses of the costs incident...

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