Legal Opinion
Continental Oil Co. v. Jones
Court of Appeals for the Tenth Circuit
Decided June 29, 1949No. 3841PublishedCited by 17 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
Continental Oil Company1 brought this action on two claims for refund of taxes paid on the transportation of oil by pipe line. Continental is an integrated oil company'with separate and ■ distinct departments devoted to the production, transportation, manufacturing, ' and marketing of petroleum and petroleum- products. It owns and operates certain producing oil properties in the Tepetate and Ville Platte oil fields in Louisiana. Prior to July, 1936, the oil from the wells in such fields was produced by the usual and conventional method, that is, the oil flowed at high…
2Cases cited9 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Mid-Continent Casualty Company v. Maxine G. EverettCourt of Appeals for the Tenth Circuit · 1965
- Latham Park Manor, Inc. v. CommissionerUnited States Tax Court · 1977
- Phillips Petroleum Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
- Taubman v. CommissionerUnited States Tax Court · 1973
- Matter of HaffnerUnited States Bankruptcy Court, N.D. Indiana · 1982
12 more not listed; retrieve them via the Exa API.