Legal Opinion
Sterling Oil & Gas Co. v. Lucas
District Court, W.D. Kentucky
Decided July 21, 1931No. 1198PublishedCited by 12 opinions
1Opinion of the Court
DAWSON, District Judge.
In this suit plaintiff seeks a refund of income and profits taxes whieh it was required to pay for the taxable year 1920. The essential facts necessary to a proper understanding of the issues involved are as follows:
The Flesher Petroleum Company was organized as a corporation under the laws of the state of Delaware on January 13, 1919, with power to engage in the business of buying, selling, and developing oil and gas leases, and in 1924, by an amendment to its articles of incorporation, its corporate name was changed to Sterling Oil & Gas Company. In 1919, shortly…
2Cases cited7 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- United States v. Carroll Chain Co.District Court, S.D. Ohio · 1925
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- Harper Oil Company, a Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- Lucas v. Sterling Oil & Gas Co.Court of Appeals for the Sixth Circuit · 1933
- Ramsey v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1933
- J. K. Hughes Oil Co. v. BassCourt of Appeals for the Fifth Circuit · 1932
7 more not listed; retrieve them via the Exa API.