Legal Opinion
True Oil Co. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 23, 1999No. 97-9029, 97-9030PublishedCited by 34 opinions
1Opinion of the Court
MURPHY, Circuit Judge.
Appellant, True Oil Company, is the tax matters partner 1 for the Nielson-True Partnership, a Wyoming general partnership (the “Partnership”). On its 1991 and 1992 partnership tax returns, the Partnership claimed a credit under Section 29 of the Internal Revenue Code for the sale of natural gas produced from a well owned by the Partnership. The Commissioner of the Internal Revenue Service (the “Commissioner”) denied the credits because the Partnership had not obtained a formal well-category determination for the well from the Colorado Oil and Gas Commission or the…
2Cases cited19 opinions
- K Mart Corp. v. Cartier, Inc.Supreme Court of the United States · 1988
- United States v. LockeSupreme Court of the United States · 1985
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Commissioner v. SolimanSupreme Court of the United States · 1993
- United States v. RobertsCourt of Appeals for the Tenth Circuit · 1996
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3Cited by34 opinions
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- The Limited, Inc., and Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2002
- Office of Thrift Supervision v. Overland Park Financial Corp.Court of Appeals for the Tenth Circuit · 2001
- Fulghum v. Embarq CorporationCourt of Appeals for the Tenth Circuit · 2015
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