Ray Oil Co. v. Commissioner

RAY OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Ray Oil Co. v. Commissioner

Docket Nos. 34332, 43123, 45219, 48015, 61554.

United States Board of Tax Appeals

28 B.T.A. 1205; 1933 BTA LEXIS 1035;

August 22, 1933, Promulgated

A. E. Hill, Esq., and J. G. Beavers, C.P.A., for the petitioner.

W. R. Lansford, Esq., for the respondent.

MATTHEWS

These proceedings, which were duly consolidated for hearing, involve the single issue of whether the petitioner was a trust or an association during the years in question. They involve deficiencies in income tax for the following calendar…