Allen Oil Company, Inc. v. Commissioner of Internal Revenue

MANSFIELD, Circuit Judge:

The Commissioner of Internal Revenue appeals from a decision of the United States Tax Court filed March 15,1979, holding that appellee taxpayer, Allen Oil Company, Inc. (Allen), is not a member of a “brother-sister controlled group” of corporations within the meaning of 26 U.S.C. § 1563(a)(2) and therefore is not liable for a tax deficiency asserted for its 1976 tax year by the Commissioner who disallowed a separate surtax exemption claimed by the taxpayer. We hold that the taxpayer and another corporation, Pioneer Petroleum Products, Inc. (Pioneer), are members of a…