Case Name: Appeal of NORTH AMERICAN OIL & REFINING CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-01-28
Citations: 1 B.T.A. 409
Docket Number: Docket No. 380
Parties: Appeal of NORTH AMERICAN OIL & REFINING CO.
Judges: Before James, Sternhagen, and Trussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 409–409

Head Matter:
Appeal of NORTH AMERICAN OIL & REFINING CO.
Docket No. 380.
Submitted January 15, 1925;
decided January 28, 1925.
Hubert L. Bolen, Esq., for the taxpayer.
Laurence Graves, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before James, Sternhagen, and Trussell.

Opinion:
DECISION.
The deficiency of $20,182.35 for the years 1919 and 1920 determined by the Commissioner is disallowed.