Legal Opinion
Commissioner v. Crews
Court of Appeals for the Tenth Circuit
Decided December 11, 1939No. Nos. 1751-1756PublishedCited by 1 opinion
1Opinion of the Court
PHILLIPS, Circuit Judge.
These are petitions to review, consolidated in this court, decisions of the Board of Tax Appeals involving income taxes for the year 1930 on income derived from oil and gas wells.
These cases were before this court on a prior appeal. See Crews v. Commissioner, 10 Cir., 89 F.2d 412. They were reversed and remanded to the Board for further proceedings in accordance with the opinion.
In the original proceeding before the Board the parties stipulated that the cost of drilling, equipping, and operating the wells, and certain miscellaneous expenses incident to the production…
2Cases cited6 opinions
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- F. H. E. Oil Co. v. HelveringSupreme Court of the United States · 1939
- Ambassador Petroleum Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Revenue v. Wilshire Oil Co.Court of Appeals for the Ninth Circuit · 1938
- Crews v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Crews v. CommissionerCourt of Appeals for the Tenth Circuit · 1941