Case Name: Boynton Gasoline Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-01-19
Citations: 10 B.T.A. 19
Docket Number: Docket Nos. 18239, 19252
Parties: Boynton Gasoline Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 10
Pages: 19–20

Head Matter:
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:
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.