Legal Opinion
Continental Petroleum Co. v. United States
Court of Appeals for the Tenth Circuit
Decided December 14, 1936No. 1452PublishedCited by 23 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This is an action to recover upon an alleged overpayment of income taxes for the calendar year 1922, in the sum of $253,-620.84. Several defenses were interposed, the second being that an order of redetermination of the Board of Tax Appeals was res judicata of the matters in controversy. A jury was waived and the case tried before the court.
The court directed that the evidence first offered be confined to the plea of res judicata”. That was done and it disclosed these facts. The taxpayer sold certain oil and gas leases in Oklahoma to Trans-Continental Oil Company in…
2Cases cited21 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Harlan v. McGourinSupreme Court of the United States · 1910
- Engel v. Checker Taxi Co.Massachusetts Supreme Judicial Court · 1931
- Denver Live Stock Commission Co. v. LeeCourt of Appeals for the Eighth Circuit · 1927
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
16 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Hammond-Knowlton v. United StatesCourt of Appeals for the Second Circuit · 1941
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- Pelham Hall Co. v. HassettCourt of Appeals for the First Circuit · 1945
- Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
- Ryan v. AlexanderCourt of Appeals for the Tenth Circuit · 1941
18 more not listed; retrieve them via the Exa API.