Roeser & Pendleton, Inc., Transferee of Part of Assets of M-b-k Drilling Company, Inc., Dissolved, v. Commissioner of Internal Revenue, 196 F.2d 221 (10th Cir. 1952)

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US Court of Appeals for the Tenth Circuit - 196 F.2d 221 (10th Cir. 1952) 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, Okl., 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.


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