Legal Opinion
United States v. L. H. Stierwalt and Helen H. Stierwalt
Court of Appeals for the Tenth Circuit
Decided March 14, 1961No. 6503_1PublishedCited by 8 opinions
1Opinion of the Court
LEWIS, Circuit Judge.
The sole issue presented by this appeal is whether a business arrangement formed by some seventy individuals, including appellees (taxpayers), is properly taxable as an association within the definitive term “corporation” contained in the Internal Revenue Code of 1954. 1 The case originated as a suit for refund for personal income tax paid as the result of the disallowance by the Commis sioner of Internal Revenue of a claimed deduction for intangible drilling costs made upon taxpayers’ individual tax return. The trial court granted judgment for the taxpayers, holding the…
2Cases cited22 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
17 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- John Province 1 Well v. CommissionerUnited States Tax Court · 1961
- Bush 1 c/o Stonestreet Lands Co. v. CommissionerUnited States Tax Court · 1967
- John Provence 1 Well v. CommissionerCourt of Appeals for the Third Circuit · 1963
- John Provence #1 Well v. Commissioner Of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Bush 1 c/o Stonestreet Lands Co. v. CommissionerUnited States Tax Court · 1967
3 more not listed; retrieve them via the Exa API.