Burton-Sutton Oil Company v. Commissioner of Internal Revenue

Mr. Norman F. Anderson, of Lake Charles, La., for petitioner.

Mr. J. Howard McGrath, Sol. Gen., of Washington, D.C., and Sewall Key, Acting Asst. Atty. Gen., and Miss Helen R. Carloss and Mr. Hilbert P. Zarky, both of Washington, D.C., for respondent.

Mr. Justice REED delivered the opinion of the Court.