Legal Opinion
Oil Base, Inc. v. Commissioner
United States Tax Court
Decided November 17, 1964No. Docket No. 2289-63Unpublished
1Opinion of the Court
Oil Base, Inc. v. Commissioner.
Oil Base, Inc. v. Commissioner
Docket No. 2289-63.
United States Tax Court
T.C. Memo 1964-298; 1964 Tax Ct. Memo LEXIS 42; 23 T.C.M. (CCH) 1838; T.C.M. (RIA) 64298;
November 17, 1964
Wilson B. Copes, 900 Wilshire Blvd., Los Angeles, Calif., for the petitioner. John W. Alexander, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for its fiscal year ended September 30, 1959, in the amount of $51,718.66.
The issues for decision are:(1) Whether respondent properly included in…
2Cases cited7 opinions
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
- Jesse E. Hall, Sr., and Rhoda O. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Polak's Frutal Works, Inc. v. CommissionerUnited States Tax Court · 1954
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