Legal Opinion

Reynolds v. McMurray

Court of Appeals for the Tenth Circuit

Decided August 5, 1932No. 576PublishedCited by 25 opinions

1Opinion of the Court

PHILLIPS, Circuit Judge.

Donald McMurray brought this action to reeover alleged over-payments of income taxes, with interest, for the years 1920, 1922, and 1924.

The stipulated facts aro as follows: On December 7, 1917, W. M. Armstrong and the Ohio Oil Company owned oil leases on certain lands in Wyoming in the proportion of 40% and 60% respectively. On that date they entered into agreements with respect thereto which provided that the Ohio Company should manage, control, develop, and operate such leases, and should immediately drill a well thereon at its own expense; that after the completion…

2Cases cited12 opinions

  1. Lucas v. EarlSupreme Court of the United States · 1930
  2. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  3. Corliss v. BowersSupreme Court of the United States · 1930
  4. United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
  5. Rensselaer & S. R. v. IrwinCourt of Appeals for the Second Circuit · 1918

7 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. McRoberts v. PhelpsSupreme Court of Pennsylvania · 1958
  2. Commissioner of Internal Rev. v. JS Abercrombie Co.Court of Appeals for the Fifth Circuit · 1947
  3. United States v. W. H. CockeCourt of Appeals for the Fifth Circuit · 1968
  4. Farwell v. CommissionerUnited States Tax Court · 1960
  5. First Mechanics Bank v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1937

20 more not listed; retrieve them via the Exa API.

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