Legal Opinion

The Shamrock Oil & Gas Corporation v. Commissioner of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided July 9, 1965No. 21067_1Published

1Opinion of the Court

346 F.2d 377

65-2 USTC P 9476

The SHAMROCK OIL & GAS CORPORATION, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 21067.

United States Court of Appeals Fifth Circuit.

June 7, 1965, Rehearing Denied July 9, 1965.

W. M. Sutton, J. Avery Rush, Jr., Amarillo, Tex., Wright Matthews, Dallas, Tex., H. A. Berry, Amarillo, Tex., for petitioner on review, The Shamrock Oil and Gas Corp., Underwood, Wilson, Sutton, Heare & Berry, Amarillo, Tex., of counsel.

Michael Mulroney, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, R. P. Hertzog,…

Also in this document: Per curiam.

2Cases cited12 opinions

  1. Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
  2. United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
  3. Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
  4. Sunray Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
  5. The Shamrock Oil & Gas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965

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