Legal Opinion
Highland Hills Swimming Club, Inc., a Corporation v. Earl R. Wiseman, District Director Internal Revenue
Court of Appeals for the Tenth Circuit
Decided November 17, 1959No. 6072_1PublishedCited by 31 opinions
1Opinion of the Court
KNOUS, District Judge.
This was an action brought by the Highland Hills Swimming Club, Inc. 1 against the District Director of Internal Revenue for a refund of taxes paid in the fiscal years 1954 and 1955.
The facts are largely undisputed. Pri- or to 1951 a partnership consisting of Jacqueline O’Shea, Dan M. O’Shea, R. E. L. Finley, Jerline Dick Finley and Robert W. Finley bought in the individual names of the partners a tract of land located in Oklahoma City, Oklahoma. This tract of land was leased to Louis Priddy and Pauline Priddy who sold an option to buy the lease to one of the owners,…
2Cases cited21 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Higgins v. SmithSupreme Court of the United States · 1940
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
16 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Borchers v. CommissionerUnited States Tax Court · 1990
- Buddy Schoellkopf Products, Inc. v. CommissionerUnited States Tax Court · 1975
- G. W. Van Keppel Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Donald G. McNamara and Valerie J. McNamara and Robert F. Christiansen and Lucille L. Christiansen v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Stinnett v. CommissionerUnited States Tax Court · 1970
26 more not listed; retrieve them via the Exa API.