Legal Opinion
Fulton Oil Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 13, 1936No. 7794PublishedCited by 11 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is a petition to review an order of the United States Board of Tax Appeals disallowing certain deductions' claimed by the Fulton Oil Company, petitioner, in the return of its income tax for the fiscal year of petitioner beginning April 1, 1926, and ending March 31, 1927.
The petitioner is a Montana corporation and primarily a crude oil producing company.
The deductions are claimed under sections 202 (a), 203 (a), 204 (a), and 234 (a) (4) of the Revenue Act of 1926, 44 Stat. 11, 12, 14, 42, allowing deductions from gross income of losses sustained during the taxable…
2Cases cited5 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- Jones v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Budd v. CommissionerCourt of Appeals for the Third Circuit · 1930
- Belridge Oil Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
3Cited by11 opinions
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- Von's Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Commissioner of Internal Revenue v. KolbCourt of Appeals for the Ninth Circuit · 1938
- Eaton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Commissioner of Internal Revenue v. BehanCourt of Appeals for the Second Circuit · 1937
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