Kirby Petro Eum Co v. Commissioner Of Internal Revenu Commissioner Of Internal Revenue

Mr. Homer L. Bruce, of Houston, Tex., for petitioner Kirby Petroleum co.

Miss Helen R. Carloss, of Washington, D.C., for Commissioner of Internal Revenue.

Mr. Sidney D. Krystal, of Los Angeles, Cal., for respondent Crawford.

Mr. Justice REED, delivered the opinion of the Court.