Court of Appeals for the Tenth Circuit September 25, 1958, 5843, 5844 (Commissioner of Internal Revenue v. American Gilsonite Company, American Gilsonite Company v. Commissioner of Internal Revenue)

PHILLIPS, Circuit Judge.

This matter is before us on a petition of the Commissioner of Internal Revenue and the cross-petition of American Gil-sonite Company

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to review a decision of the Tax Court. Income tax deficiencies for the years 1948, 1950 and 1951 are involved.