Legal Opinion
Texas-empire Pipe Line Co. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 2, 1944No. 2835PublishedCited by 4 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the. Tax Court of the United States. The matter was before us on a prior petition to review. See Texas-Empire Pipe Line Company v. Commissioner, 10 Cir., 127 F.2d 220, to which reference is made for a statement of the facts.
*327The Texas-Empire Pipe Line Company of Illinois 1 was the wholly-owned subsidiary of the Texas-Empire Pipe Line Company.2 On December 1, 1932, the subsidiary conveyed to the taxpayer all of its property and, in return therefor, the taxpayer canceled the indebtedness due it from the subsidiary, assumed the…
2Cases cited10 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Federal Power Commission v. Natural Gas Pipeline Co.Supreme Court of the United States · 1942
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
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3Cited by4 opinions
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Commissioner of Int. Rev. v. Texas-Empire Pipe Line Co.Court of Appeals for the Tenth Circuit · 1949
- FA Gillespie & Sons Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1946
- Berg v. United StatesDistrict Court, W.D. Wisconsin · 1958