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SEARS OIL CO. v. C. I. R.

No. 139, Docket 29970.

359 F.2d 191 (1966)

SEARS OIL CO., Inc., Petitioner on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.

United States Court of Appeals Second Circuit.

Decided April 12, 1966.

Attorney(s) appearing for the Case

Harry L. Brown, Washington, D. C. (Alvord & Alvord, Washington, D. C., and Richard O'C. Kehoe, Utica, N. Y., with him on the brief), for petitioner.

Thomas Silk, Jr., Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., and Meyer Rothwacks and David O. Walter, Washington, D. C., with him on the brief), for respondent.

Before MOORE, SMITH and ANDERSON, Circuit Judges.

MOORE, Circuit Judge:

This is a petition for review of a decision of the Tax Court. The petitioning taxpayer, Sears Oil Co. (Sears), is a distributor of petroleum products in north-central New York State. The Commissioner of Internal Revenue asserted in a notice of deficiency that taxpayer underpaid its federal income tax for the years 1957 and 1958 by $60,637.40 and $51,560.74, respectively. The Commissioner maintained that...

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