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PETROLEUM EXPLORATION v. COMMISSIONER

Docket Nos. 24698, 24699, 25213.

16 T.C. 277 (1951)

PETROLEUM EXPLORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE WISER OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PETROLEUM EXPLORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 5, 1951.

Attorney(s) appearing for the Case

William J. Brennan, Esq., and John Wiseman, C. P. A., for the petitioners.

A. W. Dickinson, Esq., for the respondent.

These cases, duly consolidated, involve, after concessions made, eliminating consideration of certain deficiencies in income tax and declared value excess-profits tax, taxes as follows:

------------------------------------------------------------------------
                   Petitioner                    | Year | Excess profits
                                                 |      | tax deficiency
-------------------------------------------------|-----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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