Legal Opinion
Commissioner of Internal Revenue v. Brouillard
Court of Appeals for the Tenth Circuit
Decided April 4, 1934No. 888, 945, 951PublishedCited by 14 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
These cases involve the status of Iowa-Burk Syndicate, Shepherd Syndicate, and Pryor & Lockhart Development Company for income tax purposes. The material facts are:
No. 888.
During September, 1918, J. C. Campbell and J. M. Bums, of Charles City, Iowa, and R. E. Wade and H. E. Brouillard, of Wapa-nueka, Okl., acquired an oil and gas lease covering ten acres of land situated in the Burkburnett oil field in Texas, at a cost of $20,000. Wade and Brouillard operated a small bank in Wapanucka. Bums conducted a grocery in Charles City, and Campbell was an attorney there. Bums,…
2Cases cited11 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Weiss v. StearnSupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Hecht v. MalleySupreme Court of the United States · 1924
- Hemphill v. OrloffSupreme Court of the United States · 1928
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Commissioner of Internal Rev. v. Horseshoe L. SyndicateCourt of Appeals for the Fifth Circuit · 1940
- Farmers Union Co-Op. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Bert v. HelveringCourt of Appeals for the D.C. Circuit · 1937
- Commissioner of Internal Revenue v. Rector & DavidsonCourt of Appeals for the Fifth Circuit · 1940
- Fletcher v. ClarkCourt of Appeals for the Tenth Circuit · 1945
9 more not listed; retrieve them via the Exa API.