Legal Opinion
Continental Oil Co. v. United States
United States Court of Claims
Decided May 4, 1936No. 42573PublishedCited by 13 opinions
1Opinion of the Court
WILLIAMS, Judge.
The plaintiff, the Continental Oil Company, a Delaware corporation, seeks recovery of $21,662.22, with interest thereon, an amount assessed against it as the alleged transferee of the assets of the Mutual Oil Company of Arizona, for the period March 1, 1918, to December 31, 1918. The assessment was made on June 13, 1931, and, upon notice and demand, was paid by plaintiff on June 29, 1931. Timely claim for refund was filed, which claim was rejected by the Commissioner of Internal Revenue on July 26, 1933. The petition was duly filed on December 29, 1933.
The plaintiff contends:
Fi…
2Cases cited7 opinions
- Jaffee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Independent I. & C. Storage Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1931
- Philip Carey Mfg. Co. v. DeanCourt of Appeals for the Sixth Circuit · 1932
- Helvering v. South Penn Oil Co.Court of Appeals for the D.C. Circuit · 1933
- Hoosac Mills Corp. v. CommissionerCourt of Appeals for the First Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Miller Elevator Co. v. United StatesUnited States Court of Federal Claims · 1994
- Olds & Whipple, Inc. v. United StatesUnited States Court of Claims · 1938
- First Nat. Bank of Chicago v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- United States v. KruegerCourt of Appeals for the Third Circuit · 1941
- Field v. CommissionerUnited States Tax Court · 1959
8 more not listed; retrieve them via the Exa API.