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COMAR OIL CO. v. HELVERING

No. 11378.

107 F.2d 709 (1939)

COMAR OIL CO. v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

November 20, 1939.

Attorney(s) appearing for the Case

Hartley Pollock, Jr., of St. Louis, Mo. (Truman Post Young, Harold Lee Harvey, and Thompson, Mitchell, Thompson & Young, all of St. Louis, Mo., on the brief), for petitioner.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN and THOMAS, Circuit Judges, and SULLIVAN, District Judge.

THOMAS, Circuit Judge.

This is a petition to review an order of the United States Board of Tax Appeals redetermining a deficiency in the income tax of the Comar Oil Company, a corporation, for the calendar year 1929. The tax was imposed under the Revenue Act of 1928, 45 Stat. 791. The Board found a deficiency of $18,166.92 for the taxable year. The petitioner claims it should have been only $8,506.25.

The facts were stipulated. During the period under review...

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