Legal Opinion
Darby-Lynde Co. v. Alexander
Court of Appeals for the Tenth Circuit
Decided June 29, 1931No. 407PublishedCited by 20 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
The Darby-Lynde Company brought this suit to recover an alleged over-payment of income taxes. The trial court sustained a demurrer to the petition. The essential facts set up in the petition follow.
Plaintiff is a Delaware corporation engaged in producing and marketing oil and gas, with its principal office and place of business in Oklahoma. At the beginning of the taxable period, January 1, 1926, plaintiff was the owner of certain oil and gas properties in Kansas, a part of which were producing and a part of which were non-producing. Such properties were acquired by…
2Cases cited21 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. LudeySupreme Court of the United States · 1927
- United States v. KirbySupreme Court of the United States · 1869
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
16 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Commissioner of Internal Revenue v. FlemingCourt of Appeals for the Fifth Circuit · 1936
- Hammonds v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
- Jack W. Christner v. Poudre Valley Cooperative AssociationCourt of Appeals for the Tenth Circuit · 1956
- Davis v. StateCourt of Criminal Appeals of Oklahoma · 1956
15 more not listed; retrieve them via the Exa API.