Legal Opinion
Thomas v. Peckham Oil Co.
Court of Appeals for the Fifth Circuit
Decided November 25, 1940No. 9594PublishedCited by 7 opinions
1Opinion of the Court
McCORD, Circuit Judge.
Peckham Oil Company filed this suit to recover income and excess profits tax paid under a deficiency assessment for the calendar year 1936. The case was tried before the Court without a jury and judgment' was entered for the taxpayer. The Collector of Internal Revenue has appealed.
Peckham Oil Company owned interests in four producing oil leases in Gregg and Upshur Counties, Texas. The properties were known as the Wells, Webb, Free, and Hamilton leases. In addition to the leasehold interests the company owned a miscellaneous assortment of personal property consisting of…
2Cases cited4 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Weiss v. WeinerSupreme Court of the United States · 1929
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Commissioner of Internal Revenue v. FlemingCourt of Appeals for the Fifth Circuit · 1936
3Cited by7 opinions
- D. K. Caldwell v. Ellis Campbell, Jr., Former Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Columbia Oil & Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1941
- Cullen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Commissioner of Internal Revenue v. P. G. Lake, Inc.Court of Appeals for the Fifth Circuit · 1957
- Commissioner v. LewisCourt of Appeals for the Tenth Circuit · 1942
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