Legal Opinion
FA Gillespie & Sons Co. v. Commissioner of Int. Rev.
Court of Appeals for the Tenth Circuit
Decided March 12, 1946No. 3180, 3181PublishedCited by 10 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These are petitions to review two decisions of the Tax Court of the United States. They involve deficiencies in income tax for the years 1937 and 1939.
F. A. Gillespie and Sons Company 1 is an Oklahoma corporation organized in 1920.
1. The Placedo Leases.
In 1937, the taxpayer owned one-half of a %ths working interest in 11 oil and gas leases, 2 covering approximately 1400 acres of land, situated in the Placedo Oil Field, in Victoria County, Texas. The remaining one-half of the %ths working interest was owned by the Superior Oil Corporation. 3
On June 15, 1937, for a cash…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. Dakota-Montana Oil Co.Supreme Court of the United States · 1933
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
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3Cited by10 opinions
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- John C. W. Dix and Caroline W. Dix v. Commissioner of Internal Revenue, George E. Dix v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Welsh Homes, Incorporated, and v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1960
- Garvey, Inc. v. United StatesUnited States Court of Claims · 1983
5 more not listed; retrieve them via the Exa API.