Commissioner of Internal Revenue v. United Oil Co. ( 1933 )

PER CURIAM.

Pursuant to stipulation of counsel, ordered that judgment be entered herein that the deficiency in federal income tax for the taxable years ■ 1923 and 1924 is $2.45 and $3,693.43, respectively, and that there is an overpayment of federal income tax for the taxable year 1925 in the amount of $18,966.-97.