Roeser Pendleton v. C.I.R

Full title: ROESER PENDLETON, Inc., transferee of part of assets of M-B-K Drilling…

Court: United States Court of Appeals, Tenth Circuit

Date published: Mar 29, 1952

196 F.2d 221 (10th Cir. 1952)

Opinion

No. 4353.

March 29, 1952.

On Petition to Review the Decision of the Tax Court of the United States, 15 T.C. 966.

C.D. Ellison, Oklahoma City, Okla., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Department of Justice, Washington, D.C., and Charles Oliphant, Chief Counsel, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D.C., for respondent.

Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.

PER CURIAM.

Affirmed per stipulation on authority, M-B-K Drilling Company, Inc., etc., v. Commissioner of Internal Revenue, 10 Cir., 1952, 194 F.2d 221.