Stansylvania Oil & Gas Co. v. Commissioner

The question involved, the principle to be applied, and the controlling facts are the same as in Hunt’s case, affirmed with modifications by this court.1 For the reasons and upon the grounds there stated, the petition is denied, and the board’s order 'is affirmed.

Hunt v. Commissioner of Internal Revenue, 5 Cir., May 17, 1943, 135 F.2d 697.