Legal Opinion
Comar Oil Co. v. Helvering
Court of Appeals for the Eighth Circuit
Decided November 20, 1939No. 11378PublishedCited by 22 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is a petition to review an order of the United States Board of Tax Appeals redetermining a deficiency in the income tax of the Comar Oil Company, a corporation, for the calendar year 1929. The tax was imposed under the Revenue Act of 1928, 45 Stat. 791. The Board found a deficiency of $18,166.92 for the taxable year. The petitioner claims it should have been only $8,506.25.
The facts were stipulated.' During the period under review the petitioner was engaged in the business of producing oil and gas from various properties. In 1926, upon its own responsibility and…
2Cases cited8 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Stone v. WhiteSupreme Court of the United States · 1937
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Mayfair Minerals, Inc. v. CommissionerUnited States Tax Court · 1971
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Commissioner of Internal Rev. v. Laguna Land & W. Co.Court of Appeals for the Ninth Circuit · 1941
- Bennet v. HelveringCourt of Appeals for the Second Circuit · 1943
17 more not listed; retrieve them via the Exa API.