Legal Opinion
Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil Corporation
Court of Appeals for the Third Circuit
Decided September 11, 1990No. 18-1758PublishedCited by 51 opinions
1Opinion of the Court
OPINION OF THE COURT
MANSMANN, Circuit Judge.
Gulf Oil Corporation and the Commissioner of Internal Revenue cross-appeal several decisions of the U.S. Tax Court involving Gulfs corporate tax liability for tax years 1974 and 1975.
Gulf, both directly and through its foreign subsidiaries and affiliates, explores, develops, produces, purchases and transports crude oil and natural gas world-wide, and manufactures, transports and markets petroleum products. Gulf is an accrual method taxpayer using the calendar year as its tax year. During 1974 and 1975, Gulf was a Pennsylvania corporation with its…
2Cases cited37 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Brown v. HelveringSupreme Court of the United States · 1934
- Palmer v. BenderSupreme Court of the United States · 1932
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
32 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Northern Indiana Public Service Company v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1997
- Teamsters Industrial Employees Welfare Fund v. Rolls-Royce Motor Cars, Inc.Court of Appeals for the Third Circuit · 1993
- Sears, Roebuck & Co. v. CommissionerUnited States Tax Court · 1991
- Amerco v. CommissionerUnited States Tax Court · 1991
46 more not listed; retrieve them via the Exa API.