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WRIGHTSMAN PETROLEUM CO. v. UNITED STATES

No. 43387.

35 F.Supp. 86 (1940)

WRIGHTSMAN PETROLEUM CO. et al. v. UNITED STATES.

Court of Claims.

October 7, 1940.

Attorney(s) appearing for the Case

C. F. Rothenburg, of Washington, D. C. (Charles D. Hamel, Lee I. Park, John Enrietto, and Hamel, Park & Sanders, all of Washington, D. C., on the brief), for plaintiff.

Guy Patten, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen., (Robert N. Anderson and Fred K. Dyar, both of Washington, D.C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, and GREEN, Judges.

WHITAKER, Judge.

This case presents two questions: (1) whether the plaintiff is entitled on the merits to certain deductions for depletion; and (2) whether a claim therefor was filed in time. We think it necessary to discuss only the latter question.

Plaintiff is the parent of the Osage Oil Corporation, against which, on August 17, 1928, the Commissioner of Internal Revenue asserted a deficiency for the year 1926 in the amount of $17,170.87. The plaintiff...

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