Legal Opinion
Murphy Oil Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided November 17, 1964No. 17666_1PublishedCited by 5 opinions
1Per curiam
Murphy Oil Corporation, Appellant, brought this action to recover income taxes alleged to have been erroneously and illegally assessed and collected by the Government for the taxable year ending May 31, 1953.
The facts were presented by a stipulation, are fully and accurately stated in the trial court’s opinion, and place in issue the proper treatment for tax purposes, under applicable statutes and Treasury Regulations, of an aliquot part of a cash bonus which appellant paid to the Government in 1951 for an interest in an oil and gas lease on federally owned land in Louisiana.
Appellant’s claim…
2Cases cited5 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Shamrock Oil & Gas Corp. v. CommissionerUnited States Tax Court · 1961
- George A. Lambert and Chester A. Usry v. Jefferson Lake Sulphur Company, United States of America v. Jefferson Lake Sulphur CompanyCourt of Appeals for the Fifth Circuit · 1956
- JEFFERSON LAKE SULPHUR COMPANY v. LambertDistrict Court, E.D. Louisiana · 1955
- Murphy Corp. v. United StatesDistrict Court, W.D. Arkansas · 1964
3Cited by5 opinions
- The Shamrock Oil & Gas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Robert Livingston Pomeroy, Estate of Elizabeth Eagan Pomeroy v. Pennsylvania Railroad, a CorporationCourt of Appeals for the D.C. Circuit · 1955
- Transco Exploration Co. v. CommissionerUnited States Tax Court · 1990
- The Shamrock Oil & Gas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Transco Exploration Co. v. CommissionerUnited States Tax Court · 1990