Legal Opinion
Helvering v. Continental Oil Co.
Court of Appeals for the D.C. Circuit
Decided November 27, 1933No. 5863PublishedCited by 20 opinions
1Opinion of the Court
GRONER, Associate Justice.
This is a tax case in which the Commissioner is the petitioner. The respondent is the Continental Oil Company, and the proceeding involves its tax liability as transferee of the assets of Mutual Oil Company of Maine, Mutual Oil Company of Arizona, Mutual Refining & Producing Company, and Northwestern Oil Refining Company.
During the period January 1, 1920, to March 15, 1920, Mutual Oil Company of Maine owned all the capital stock of the three last above-mentioned companies. On March 15, 1920, Continental Company (respondent) acquired the entire capital of Maine, and…
2Cases cited3 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Burnet v. Lexington Ice & Coal Co.Court of Appeals for the Fourth Circuit · 1933
3Cited by20 opinions
- Saginaw Broadcasting Co. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1938
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- Confederated Tribes of Warm Springs Reservation of Oregon v. United StatesUnited States Court of Claims · 1966
- A. Finkenberg's Sons, Inc. v. CommissionerUnited States Tax Court · 1951
- Louisville Builders Supply Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
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