Legal Opinion
Commissioner of Internal Revenue v. Chatsworth Stations, Inc.
Court of Appeals for the Second Circuit
Decided July 28, 1960No. 25527_1PublishedCited by 16 opinions
1Opinion of the Court
WATERMAN, Circuit Judge.
Respondent is a New York corporation engaged in the distribution of automobile petroleum products. It has been able to purchase petroleum products from oil companies at less than prevailing posted dealers’ prices. Accordingly it sought to accumulate a number of gasoline sta*134tions as retail outlets for these products. During the taxable years involved in the present case it did not itself operate any retail gasoline stations; instead it leased gasoline stations to independent operators with the proviso that the lessees would purchase their petroleum requirements…
2Cases cited9 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Hort v. CommissionerSupreme Court of the United States · 1941
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- In Re the Accounting of BrownNew York Court of Appeals · 1926
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1963
- The South Bay Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- United States v. R. T. And Gertrude WoolseyCourt of Appeals for the Fifth Circuit · 1964
- Lester Wm. Roth and Gertrude F. Roth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- C. Rogler Elliott and Martha Elliott v. United StatesCourt of Appeals for the Tenth Circuit · 1970
11 more not listed; retrieve them via the Exa API.