Legal Opinion
Phillips Petroleum Co. v. Jones
Court of Appeals for the Tenth Circuit
Decided August 2, 1949No. 3878PublishedCited by 40 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The sole question here is whether the conventional “thereafter” and “unless” Oklahoma oil and gas lease is within the incidence of Sections 3480 and 3482, Title 26 U.S.C.A., which’, together impose a documentary. stamp tax upon a “deed, instrument, or writing * * * whereby any lands, tenements, or' other realty sold shall be granted, assigned, transferred or otherwise conveyed * .* *.”
During the years 1942, 1943, 1944 and 1945, inclusive, the Phillips Petroleum Company purchased oil and gas leases in Oklahoma, which by their terms granted and léksed exclusively unto…
2Cases cited22 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Anderson v. HelveringSupreme Court of the United States · 1940
- Ohio Oil Company v. IndianaSupreme Court of the United States · 1900
17 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
- Disabled American Veterans v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Sierra Club Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Froelich v. United Royalty Co.Supreme Court of Kansas · 1955
- Swiss Colony, Inc. v. CommissionerUnited States Tax Court · 1969
35 more not listed; retrieve them via the Exa API.