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LAGUNA ROYALTY COMPANY v. COMMISSIONER

Docket No. 2694-65.

27 T.C.M. 164 (1968)

T.C. Memo. 1968-36

Laguna Royalty Company (successor by merger to Lydia Oil Company) v. Commissioner.

United States Tax Court.

Filed February 28, 1968.

Attorney(s) appearing for the Case

B. S. Mothershead, Clarke and Courts Bldg., Harlingen, Tex., for the petitioner. Ralph V. Bradbury, Jr., and Stephen S. Merritt, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Petitioner is a successor by merger in 1964 to Lydia Oil Company. Respondent determined deficiencies in income tax of Lydia Oil Company for the calendar years 1962 and 1963 in the respective amounts of $3,438.41 and $1,142.41, notice of which was mailed to petitioner on April 8, 1965. The entire amounts of the asserted deficiencies are in controversy. In addition, petitioner claims a refund for the year...

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