James Petroleum Corp. v. Commissioner
United States Tax Court
On remand of our decision reported in 40 T.C. 166 by the United States Court of Appeals for the Tenth Circuit 331 F. 2d 344) an additional finding of fact is made to the effect that petitioner sustained and is entitled to a bad debt loss which it claims for the year 1958.
1Opinion of the Court
James Petroleum Corporation v. Commissioner.
James Petroleum Corp. v. Commissioner
Docket No. 91885.
United States Tax Court
T.C. Memo 1965-7; 1965 Tax Ct. Memo LEXIS 323; 24 T.C.M. (CCH) 34; T.C.M. (RIA) 65007;
January 18, 1965
On remand of our decision reported in 40 T.C. 166 by the United States Court of Appeals for the Tenth Circuit 331 F. 2d 344) an additional finding of fact is made to the effect that petitioner sustained and is entitled to a bad debt loss which it claims for the year 1958.
Watson Washburn, 36 W. 44th St., New York, N. Y. Michael D. Weinberg and Charles S. Casazza, for the…
2Cases cited3 opinions
- James Petroleum Corp. v. CommissionerUnited States Tax Court · 1963
- James Petroleum Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
- Commissioner v. Hughes Tool Co.Court of Appeals for the Fifth Circuit · 1947