Big Chief Drilling Co. v. Commissioner

Tenth Circuit Court of Appeals

Decided March 29, 1952.

Tenth Circuit Court of Appeals · decided 1952-03-29

2 counsel of record

Relies on M-B-K Drilling Co. v. Commissioner

Opinion by (per_curiam) · Decided 1952-03-29

¶1C. D. Ellison, Oklahoma City, Okl., for petitioner.

¶2Theron 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.

¶3Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.

¶4PER CURIAM.

¶5Affirmed per stipulation on authority of M-B-K Drilling Company, Inc., etc., v. Commissioner of Internal Revenue, 10 Cir, 1952, 194 F.2d 221.