# 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/4592114

## 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
- **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/4592114

## Opinion text

Appeal of NORTH AMERICAN OIL & REFINING CO.
North American Oil & Refining Co. v. Commissioner
Docket No. 380.
United States Board of Tax Appeals
1 B.T.A. 409 ; 1925 BTA LEXIS 2933 ;
January 28, 1925 , decided Submitted January 15, 1925 .
*2933 Hubert L. Bolen, Esq., for the taxpayer.
Laurence Graves, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*409 Before JAMES, STERNHAGEN, and TRUSSELL.
At the hearing of the above-entitled appeal, the Board granted the motion of counsel for the Commissioner for leave to file an amended answer. The amended answer admitted that the deficiency set forth in the notice mailed by the Commissioner to the taxpayer on August 14, 1924, was improperly determined.
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/4592114. Public record. Not legal advice.