Legal Opinion
Robert L. Phinney and United States of America v. Houston Oil Field Material Company, Inc., and Its Subsidiaries
Court of Appeals for the Fifth Circuit
Decided April 1, 1958No. 16622PublishedCited by 25 opinions
1Opinion of the Court
JONES, Circuit Judge.
The Court is here concerned with Federal income tax liabilities of the ap-pellees, Houston Oil Field Material Company, Inc., and its subsidiaries. The facts are not in dispute. The tax year involved is 1948. Houston Oil and its subsidiaries then existing had filed separate returns for 1947. One of the subsidiaries, Wayside Oil Company, began business on September 1, 1947. It had a loss of $18,994.79 for the fiscal year ending August 31, 1948. This loss was reflected in a separate tax return of Wayside for the fiscal year. During the period of September 1, 1948, to…
2Cases cited14 opinions
- Catlin v. United StatesSupreme Court of the United States · 1945
- Sears, Roebuck & Co. v. MacKeySupreme Court of the United States · 1956
- Dickinson v. Petroleum Conversion Corp.Supreme Court of the United States · 1950
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Cold Metal Process Co. v. United Engineering & Foundry Co.Supreme Court of the United States · 1956
9 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Shirley Marrical v. The Detroit News, Inc., Robert SageCourt of Appeals for the Sixth Circuit · 1986
- Sidney H. Wright, III v. Preferred Research, Inc., a Georgia Corp.Court of Appeals for the Eleventh Circuit · 1990
- Shayne Degraw Martin v. R. E. Campbell, M.D.Court of Appeals for the Eleventh Circuit · 1982
- Ralph O. Flowers v. Savannah MacHine & Foundry Co.Court of Appeals for the Fifth Circuit · 1962
- United States of America and Jeanette E. Gondeck, Intervenor v. Pan American World Airways Incorporated and the Travelers Insurance CompanyCourt of Appeals for the Fifth Circuit · 1962
20 more not listed; retrieve them via the Exa API.