Legal Opinion
O'MEARA v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided August 19, 1929No. 76, 77, 79PublishedCited by 33 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These are appeals from decisions of the Board of Tax Appeals. The facts, as disclosed by the findings of the Board of Tax Appeals, the stipulation of facts filed in the proceeding before the board, and' the oral testimony of three witnesses given at the hearing before the board, are as follows:
The board found: That on and prior to March 31, 1919, certain oil and gas leases in Marion county, Kansas, were owned by the following persons as tenants in common in the following proportions: S. W. Forrester, 29/96; C. W. Horn, 12/96; N. B.. Burge, 5/96; C. B. Burge, 1/96; C.…
2Cases cited20 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- Wickwire v. ReineckeSupreme Court of the United States · 1927
15 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Hannan v. CommissionerUnited States Tax Court · 1969
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Lazarus v. CommissionerUnited States Tax Court · 1972
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Quintana Petroleum Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
28 more not listed; retrieve them via the Exa API.