Tax Research Assignment $3$

For Holden Fuel Oil Company v$.$ Commissioner, $31$ TCM $184.$

a$)$ In which year is the case decided?

b$)$ In which court is the case decided? Is this a court of original jurisdiction?

c$)$ Summarize the facts including the years in question.

d$)$ What is the controversy$/$issue$?$

e$)$ Who won the case?

f$)$ Why did the winning party win the case?

g$)$ Was it appealed? Result?