Legal Opinion
Burnet v. Petroleum Exploration
Court of Appeals for the Fourth Circuit
Decided October 3, 1932No. 3316PublishedCited by 8 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals reported in 23 B. T. A. 890.
The pertinent facts, about which there is no dispute, as found by the Board of Tax Appeals, are as follows:
“The petitioner [the taxpayer] is a corporation organized on September 25, 1916, under the laws of the State of Maine, and its principal office is at Sistersville, W. Va. • * *
* “The parties hereto have submitted the following stipulation of facts:
“ ‘1. On December 31, 1924, the undepre-ciated investment of Petroleum Exploration in equipment in oil wells…
2Cases cited12 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- United States v. LudeySupreme Court of the United States · 1927
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Burnet v. Hutchinson Coal Co.Court of Appeals for the Fourth Circuit · 1933
- Pacific Enters. & Subsidiaries v. CommissionerUnited States Tax Court · 1993
- Amherst Coal Company v. United StatesDistrict Court, S.D. West Virginia · 1969
- American S. S. Co. v. Wickwire Spencer Steel Co.District Court, S.D. New York · 1934
- Wyoming Inv. Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1934
3 more not listed; retrieve them via the Exa API.