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FAIN DRILLING COMPANY v. COMMISSIONER

Docket No. 9720.

8 T.C. 1174 (1947)

FAIN DRILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 13, 1947.

Attorney(s) appearing for the Case

Frank A. Chilson, Esq., for the petitioner.

John W. Alexander, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

This proceeding is based upon a notice from the Commissioner of the rejection of a claim for refund. The facts have been stipulated. The notice of rejection is in part as follows: "In accordance with the requirement of Section 732 of the Internal Revenue Code notice is hereby given of the disallowance of your claim for refund requesting the application of Section 711 (b) (1) (k) (ii...

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