Legal Opinion
Anderson v. Commissioner
Court of Appeals for the Tenth Circuit
Decided November 1, 1939No. Nos. 1870-1872PublishedCited by 4 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
On March 19, 1931, Oklahoma City Company,1 a corporation, entered into a written contract with L. H. Prichard. It recited that the Oklahoma Company was the owner of certain oil lands and royalties, working interests, and deferred oil payments in lands situated in Oklahoma County, Oklahoma; that the Oklahoma Company desired to sell and Prichard desired to purchase such properties. It pro*460vided that for and in consideration of the sum of ten dollars the Oklahoma Company-should deliver to Prichard “good and valid instruments conveying to” Prichard the properties described…
2Cases cited4 opinions
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
- Reynolds v. McMurrayCourt of Appeals for the Tenth Circuit · 1932
- Comar Oil Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1933
3Cited by4 opinions
- Anderson v. HelveringSupreme Court of the United States · 1940
- Standard Oil Co. (Indiana) v. CommissionerUnited States Tax Court · 1970
- Standard Oil Co. v. CommissionerUnited States Tax Court · 1970
- Standard Oil Co. v. CommissionerUnited States Tax Court · 1970