Legal Opinion
Champlin v. Commissioner
Court of Appeals for the Tenth Circuit
Decided April 11, 1934No. 935PublishedCited by 25 opinions
1Opinion of the Court
McDERMOTT, Circuit Judge.
This petition to review a decision of the Board of Tax Appeals brings forward two distinct questions which will be treated separately.
I
Mrs. A. D. N. Champlin made a separate return for the years 1919 and 1920; in which she returned as her own income profits from an oil lease and refinery operated under the trade name of the Champlin Refining Company. She paid a tax for 1919 of $98,423.79 and for 1920 of $27,821.18. Finding that these profits were those of her husband, H. H. Champlin, the Commissioner added them to his return, and assessed a deficiency on his tax for…
2Cases cited28 opinions
- Story Parchment Co. v. Paterson Parchment Paper Co.Supreme Court of the United States · 1931
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
23 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- David R. Pulliam v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
- Frankfort Oil Company, a Division of Carstairs Bros. Distilling Company, Inc., a Foreign Corporation v. W. F. SnakardCourt of Appeals for the Tenth Circuit · 1960
- National Surety Corporation v. Western Fire & Indemnity CompanyCourt of Appeals for the Fifth Circuit · 1963
- Eckhard v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- A. E. West Petroleum Co. v. Atchison, T. & S. F. Ry. Co.Court of Appeals for the Eighth Circuit · 1954
20 more not listed; retrieve them via the Exa API.