United States Tax Court February 6, 2012, Docket No. 27336-11. (Apex Oil Co. v. Comm'r)

APEX OIL COMPANY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Apex Oil Co. v. Comm'r Docket No. 27336-11. United States Tax Court 2012 U.S. Tax Ct. LEXIS 48; 2013-1 U.S. Tax Cas. (CCH) P50,244; February 6, 2012, Entered *48 For Petitioner: HD0402 Douglas D. Hommert, Kirkwood, MO; DJ1080 Joseph A. DiRuzzo, III, Fuerst Ittleman David & Joseph, Miami, FL.