Legal Opinion
Hogan v. Commissioner
Court of Appeals for the Fifth Circuit
Decided February 25, 1944No. 10749PublishedCited by 25 opinions
1Opinion of the Court
LEE, Circuit Judge.
This case comes to us on separate petitions of Fred T. Hogan, the taxpayer, and the Commissioner of Internal Revenue for a review of a decision of the Tax Court. Both causes were consolidated upon joint motion for printing the record, briefing, argument and decision. The questions presented for determination are:
1. Was the transfer by Choate & Plogan, a partnership of which taxpayer was a member, of an interest in a producing oil and gas lease and all equipment thereon, for cash and the reservation of an overriding royalty, a sale resulting in a capital gain taxable under…
2Cases cited7 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Palmer v. BenderSupreme Court of the United States · 1932
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Lawrence v. CommissionerUnited States Tax Court · 1957
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Choate v. CommissionerSupreme Court of the United States · 1945
- Haley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- United States v. Raymond H. Witte and Lillian B. WitteCourt of Appeals for the Fifth Circuit · 1962
20 more not listed; retrieve them via the Exa API.