Legal Opinion
Mountain Producers Corp. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided August 26, 1937No. 1516PublishedCited by 3 opinions
1Opinion of the Court
KENNEDY, District Judge.
The Board of Tax Appeals upon an appeal from the Commissioner of Internal Revenue assessed a deficiency tax against the petitioner for the .year 1925 in the amount of $67,509.13 and the matter is here upon a petition for a review of the Board’s decision. The facts were stipulated before the Board and a brief summary' of its findings will suffice in determining the applicable principles of law.
In 1925 the petitioner; Mountain Producers Corporation, owned all of the capital stock of the Wyoming Associated Oil Corporation, and a consolidated return was filed upon which…
2Cases cited16 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- United States v. RobbinsSupreme Court of the United States · 1926
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Sunray Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
- United States v. Board of Com'rs.District Court, D. Wyoming · 1943
- McClarin v. The City of New YorkDistrict Court, E.D. New York · 2020