Legal Opinion
Southwest Grease & Oil Co., Inc. v. United States
Court of Appeals for the Tenth Circuit
Decided January 4, 1971No. 81-70PublishedCited by 13 opinions
1Per curiam
This appeal has been taken from the summary judgment entered by the trial court in favor of the taxpayer in its action commenced for the recovery of an overpayment of federal income taxes for the fiscal year ending in 1961. Southwest Grease & Oil Co. v. United States, 308 F.Supp. 107 (D.Kan.).
The issue concerns deductions made by the taxpayer representing a premium it had paid upon the redemption of its convertible debentures and also for issue costs relating to the redeemed debentures which remained unamortized. The factual issue tried by the trial court found in favor of the taxpayer was…
2Cases cited7 opinions
- Great Western Power Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Commissioner of Int. Rev. v. Coastwise Transp. Corp.Court of Appeals for the First Circuit · 1934
- Commissioner v. Coastwise Transp. Corp.Court of Appeals for the First Circuit · 1932
- Helvering v. California Oregon Power Co.Court of Appeals for the D.C. Circuit · 1935
- Southwest Grease & Oil Co. v. United StatesDistrict Court, D. Kansas · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Hunt Foods & Industries, Inc. v. CommissionerUnited States Tax Court · 1972
- Jim Walter Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1974
- National Can Corp. v. United StatesDistrict Court, N.D. Illinois · 1981
- Richmond, F. & P. R. Co. v. CommissionerUnited States Tax Court · 1974
- Skaggs Cos. v. CommissionerUnited States Tax Court · 1972
8 more not listed; retrieve them via the Exa API.