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JAMES PETROLEUM CORPORATION v. COMMISSIONER

Docket No. 91885.

40 T.C. 166 (1963)

JAMES PETROLEUM CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 26, 1963.

Attorney(s) appearing for the Case

Watson Washburn, for the petitioner.

Michael D. Weinberg, for the respondent.

Respondent determined deficiencies in the income tax of petitioner as follows:

Year                                                     Amount

1956 ------------------------------------------------    $736.19
1957 ------------------------------------------------     404.98
1958 ------------------------------------------------   4,043.29
                                                        ________
      Total ---------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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