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LOUISIANA LAND & EXPLORATION CO. v. COMMISSIONER

Docket No. 4421.

6 T.C. 172 (1946)

LOUISIANA LAND AND EXPLORATION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 4, 1946.

Attorney(s) appearing for the Case

James H. Yeatman, Esq., for the petitioner.

D. Louis Bergeron, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined deficiencies in petitioner's income tax for the year 1939 of $38,005.51 and for the year 1940 of $23,508.48. These deficiencies were due to several adjustments made by the Commissioner to the net income as reported by petitioner on its income tax returns for the respective taxable years. Two of these adjustments were the addition to the net income, as reported by petitioner, of depletion of $81...

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