Legal Opinion
Clajon Gas Co., L.P. v. Commissioner Of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 12, 2004No. 03-1922PublishedCited by 3 opinions
1Opinion of the Court
354 F.3d 786
CLAJON GAS CO., L.P.; Aquilla Gas Pipeline Corporation; Tax Matters Partner, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee,
GAS PROCESSORS ASSOCIATION; Western Gas Resources, Inc.; American Petroleum Institute. Amici on Behalf of Appellant.
No. 03-1922.
United States Court of Appeals, Eighth Circuit.
Submitted: September 8, 2003.
Filed: January 12, 2004.
Michael Thompson, argued, Kansas City, MO (Martin M. Loring, Lori J. Sellers, on the brief), for appellants.
Teresa T. Milton, Tax Division, DOJ, argued, Washington, D.C. (Richard Farber, on the brief), for appellee.
Before…
2Cases cited7 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Hassett v. WelchSupreme Court of the United States · 1938
- United States v. ScovilSupreme Court of the United States · 1955
- Black Hills Corporation, Doing Business as Black Hills Power and Light Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1996
- Duke Energy Natural Gas Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
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- Marvin DeBough v. Douglas Shulman, Comm. IRSCourt of Appeals for the Eighth Circuit · 2015
- Medtronic, Inc. v. Comm'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 2018