OIL BASE, INC. v. COMMISSIONER

Docket No. 2289-63.

23 T.C.M. 1838 (1964)

T.C. Memo. 1964-298

Oil Base, Inc. v. Commissioner.

United States Tax Court.

Filed November 17, 1964.


Attorney(s) appearing for the Case

Wilson B. Copes, 900 Wilshire Blvd., Los Angeles, Calif., for the petitioner. John W. Alexander, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for its fiscal year ended September 30, 1959, in the amount of $51,718.66.

The issues for decision are:

(1) Whether respondent properly included in petitioner's income under the provisions of section 482 of the Internal Revenue Code of 1954 a portion of the commissions paid and discounts allowed to petitioner's wholly owned...

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