Legal Opinion
Lucas v. Extension Oil Co.
Court of Appeals for the Fifth Circuit
Decided February 18, 1931No. 5936PublishedCited by 21 opinions
1Opinion of the Court
HUTCHESON, District Judge.
The Extension Oil Company, a name under -which certain tracts of land had been trusteed, drilled 'upon for oil, sold, and the proceeds from the drilling and sale of which had been distributed within the year to the unitholders under a declaration of trust, having through its trustees made a fiduciary return of income for the year 1922, such return was by the Commissioner disallowed on the ground that it was an association, and that it should file its return and be taxed as a corporation.
Upon appeal the Board of Tax Appeals, finding and declaring that the Extension…
2Cases cited16 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner of Internal Rev. v. Horseshoe L. SyndicateCourt of Appeals for the Fifth Circuit · 1940
- Commissioner of Internal Revenue v. Rector & DavidsonCourt of Appeals for the Fifth Circuit · 1940
- Busch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Commissioner of Internal Revenue v. BrouillardCourt of Appeals for the Tenth Circuit · 1934
- Lansdowne Realty Trust v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1931
16 more not listed; retrieve them via the Exa API.