Legal Opinion
Bankers Mortgage Company v. United States
Court of Appeals for the Fifth Circuit
Decided June 29, 1970No. 27396_1PublishedCited by 273 opinions
1Opinion of the Court
GEWIN, Circuit Judge:
We are again called upon to determine the tax consequences of a 1937 transaction between Bankers Mortgage Company (taxpayer) and Humble Oil and Refining Company (Humble). Over a quarter of a century ago this court 1 quoted Mr. Justice Frankfurter 2 in characterizing the transaction here under scrutiny “as ‘a technically elegant arrangement whereby an intricate outward appearance was given to the simple sale’ from the taxpayer to the Oil Company.” Apparently unburdened by the intervening years and undaunted by our prior decision affirming an exhaustive Tax Court decision,…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- American Surety Co. v. BaldwinSupreme Court of the United States · 1932
- Toledo Scale Co. v. Computing Scale Co.Supreme Court of the United States · 1923
- National Surety Co. v. State BankCourt of Appeals for the Eighth Circuit · 1903
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3Cited by273 opinions
- Paddington Partners v. Jean-Louis Bouchard, Herbert A. Denton, Econocom Finance Nv Econocom International N v. Jeffries & Company, Inc.Court of Appeals for the Second Circuit · 1994
- Lavespere v. Niagara Machine & Tool Works, Inc.Court of Appeals for the Fifth Circuit · 1990
- Seven Elves, Incorporated v. Jack S. Eskenazi, Esko Industries, Inc., Gary Liebman and Jack RibackCourt of Appeals for the Fifth Circuit · 1981
- Walter L. Compton, Jr. v. Alton Steamship Company, Inc.Court of Appeals for the Fourth Circuit · 1979
- Smalls, Eugene C. v. United StatesCourt of Appeals for the D.C. Circuit · 2006
268 more not listed; retrieve them via the Exa API.