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CHAMPLIN REFINING COMPANY v. COMMISSIONER

Docket No. 35813.

2 T.C.M. 662 (1943)

Champlin Refining Company v. Commissioner.

United States Tax Court.

Entered August 23, 1943.

Attorney(s) appearing for the Case

Harry O. Glasser, Esq., and Samuel H. Horne, Esq., for the petitioner. E. G. Sievers, Esq., for the respondent.

Supplemental Memorandum Opinion

SMITH, Judge:

All of the issues presented by this proceeding were settled by a Memorandum Opinion of the Board of Tax Appeals entered December 11, 1939, except that there was reserved for future consideration the question whether the petitioner was entitled to have its tax liability for the period April 1 to December 31, 1920, determined under the provisions of section 328 of the Revenue Act of 1918; in other words, whether...

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