# North American Oil & Refining Co. v. Commissioner

> United States Board of Tax Appeals · January 28, 1925 · 1 B.T.A. 409

URL: https://www.frixlaw.com/law-library/cases/4487310

## Case

- **Full name:** Appeal of NORTH AMERICAN OIL & REFINING CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** January 28, 1925
- **Citations:** 1 B.T.A. 409; 1925 BTA LEXIS 2933
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Trussell, Sternhagen
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487310

## Opinion text

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

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487310. Public record. Not legal advice.