Legal Opinion
Mountain Fuel Supply Company v. United States
Court of Appeals for the Tenth Circuit
Decided December 3, 1971No. 605-70PublishedCited by 19 opinions
1Opinion of the Court
SETH, Circuit Judge.
This is an action to recover income taxes paid by the Mountain Fuel Supply Company, for the years 1962, 1963, and 1964. The company is engaged in the business of producing natural gas and operating pipelines for the gathering, transmission, and distribution of natural gas. This appeal concerns two unrelated issues. One is the proper depletion base for the condensate produced by the taxpayer from wells or leases it owns or in which it has an interest. The second issue is whether or not it was proper for the taxpayer to have deducted, under section 162 of the Internal…
2Cases cited19 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Palmer v. BenderSupreme Court of the United States · 1932
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
14 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- The Colorado Springs National Bank, a National Banking Association v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Wolfsen Land & Cattle Co. v. CommissionerUnited States Tax Court · 1979
- Chevron U.S.A., Inc. v. StateWyoming Supreme Court · 1996
- Auburn Packing Co. v. CommissionerUnited States Tax Court · 1973
- Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
14 more not listed; retrieve them via the Exa API.