Case Name: Appeal of SESNON OIL CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-10-28
Citations: 2 B.T.A. 1094
Docket Number: Docket No. 266
Parties: Appeal of SESNON OIL CO.
Judges: Before Graupner, Trammell, and Phillips.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 1094–1095

Head Matter:
Appeal of SESNON OIL CO.
Docket No. 266.
Submitted June 26, 1925.
Decided October 28, 1925.
Leon F. de Fremery, Esq., for the taxpayer.
W. Frank Gibbs and Ward Loveless, Esqs., for the Commissioner.
Before Graupner, Trammell, and Phillips.

Opinion:
OPINION.
Graupner:
At the hearing of this appeal counsel for the taxpayer waived all the allegations of error contained in the petition, with the exception of those relating to depletion of oil. The facts relating to depletion were stipulated and are set forth in our findings of fact.