Legal Opinion
Helvering v. South Penn Oil Co.
Court of Appeals for the D.C. Circuit
Decided December 11, 1933No. 5708PublishedCited by 11 opinions
1Opinion of the Court
ROBB, Associate Justice.
Petition for review of a decision of the Board of Tax Appeals holding invalid waivers of the statutory period for the assessment of income and profits taxes for 1935 to 3917, inclusive, executed on behalf of dissolved West Virginia corporations after the expiration of the statutory period, where the statutory period had expired subsequent to dissolution (20 B. T. A. 1180).
Respondent, South Penn Oil Company, is a Pennsylvania corporation, organized in 1889. In August, 1917, it acquired all the capital stock of two West Virginia corporations, the Big Creek Development…
2Cases cited14 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Hawkins v. GlennSupreme Court of the United States · 1889
- Stange v. United StatesSupreme Court of the United States · 1931
- Oklahoma Natural Gas Co. v. OklahomaSupreme Court of the United States · 1927
- Glenn v. LiggettSupreme Court of the United States · 1890
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bahen & Wright v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Field v. CommissionerUnited States Tax Court · 1959
- Eastman, Gardiner & Co. v. WarrenCourt of Appeals for the Fifth Circuit · 1940
- United States v. Village Corporation, Pine Corporation, Chapel Corporation, and River CorporationCourt of Appeals for the Fourth Circuit · 1962
- Continental Oil Co. v. United StatesUnited States Court of Claims · 1936
6 more not listed; retrieve them via the Exa API.