Legal Opinion

West Texas Refining & D. Co. v. Commissioner of Int. Rev.

Court of Appeals for the Tenth Circuit

Decided December 19, 1933No. 815, 816Published

1Opinion of the Court

68 F.2d 77 (1933)

WEST TEXAS REFINING & DEVELOPMENT CO.

v.

COMMISSIONER OF INTERNAL REVENUE.

COL-TEX REFINING CO.

v.

SAME.

Nos. 815, 816.

Circuit Court of Appeals, Tenth Circuit.

December 19, 1933.

Chas. H. Garnett, of Oklahoma City, Okl., for petitioners.

Norman D. Keller, Sp. Asst. to Atty. Gen. (Pat Malloy, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before LEWIS, PHILLIPS, and BRATTON, Circuit Judges.

PHILLIPS, Circuit Judge.

On June 2, 1925, the West Texas Refining & Development Company, a Delaware corporation, and its stockholders, the Hickok…

2Cases cited22 opinions

  1. Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
  2. Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
  3. West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
  4. American Railway Express Company v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1920
  5. Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933

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