Case Name: Paragon Oil Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-11-09
Citations: 18 B.T.A. 57
Docket Number: Docket Nos. 12628, 17859
Parties: Paragon Oil Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 18
Pages: 57–63

Head Matter:
Paragon Oil Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 12628, 17859.
Promulgated November 9, 1929.
Mar cm Bor char dt, Esq., for the petitioner.
Harold Allen, Esq., for the respondent.

Opinion:
OPINION.
Murdock:
In Thompson Oil & Gas Co., 15 B. T. A. 993, we fully discussed tbe same question which is raised by the petitioner's allegation in this case. We decided that question adversely to the contention made by the petitioner herein. Our decision in that case was followed in Murphy Oil Co., 15 B. T. A. 1195. Following those cases, our judgment on this point is for the respondent.
Judgment will he entered under Rule 50.