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JAMES PETROLEUM CORPORATION v. COMMISSIONER

Docket No. 91885.

24 T.C.M. 34 (1965)

T.C. Memo. 1965-7

James Petroleum Corporation v. Commissioner.

United States Tax Court.

Filed January 18, 1965.

Attorney(s) appearing for the Case

Watson Washburn, 36 W. 44th St., New York, N. Y. Michael D. Weinberg and Charles S. Casazza, for the respondent.

Memorandum Opinion

BLACK, Judge:

On June 10, 1963, we entered our decision in this proceeding in which we stated:

ORDERED and DECIDED, that there are deficiencies in income tax for the taxable years 1956, 1957, and 1958 in the respective amounts of $736.19, $404.98, and $4,043.29.

Our decision was appealed to the United States Court of Appeals for the Tenth Circuit and said appeal came on for hearing at the April 1964 term of the court...

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