Case ID: bta_10/html/0019-01.html
Source: Caselaw Access Project
Author: {"author": "Milliken:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Boynton Gasoline Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket Nos. 18239, 19252.
    Promulgated January 19, 1928.
    
      arries H. Garnett, Esq., for the petitioner.
    
      ccnville, S. Borden, Esg., for the respondent.
   OPINION.

Milliken:

In Boynton Gasoline Co. v. Commissioner, 6 B. T. A. 434, we passed upon the identical question here presented and upon authority of the same, petitioner is entitled, in computing its u/ income for the years 1921 and 1922, to a deduction for the exhaust? of the contracts in question.

Judgment will be entered on 15 days’ n wider Bule 50.