Legal Opinion
United States v. Armstrong
Court of Appeals for the Eighth Circuit
Decided April 20, 1928No. 8002, 8007PublishedCited by 17 opinions
1Opinion of the Court
SCOTT, District Judge.
On November 4, 1924, the United States filed its bill in equity against R. E. Armstrong and fifteen others, stockholders in Wild Cat Jim Oil Company, to recover a balance of income and excess profits tax for the year 1918. Wild Cat Jim Oil Company, during and after 1918, was an Oklahoma corporation. Its capital stock was divided into 220 shares. At all times material to the controversy it had 63 stockholders. Its entire capital was invested in an oil and gas lease in Carter county, Okl. In March, 1918, it sold the lease for a sum netting $46,045, one-fourth to be paid in…
2Cases cited10 opinions
- Southern Pacific Company v. JensenSupreme Court of the United States · 1916
- Shields v. BarrowSupreme Court of the United States · 1855
- Converse v. HamiltonSupreme Court of the United States · 1912
- Hatch v. DanaSupreme Court of the United States · 1880
- Sioux City Terminal Railroad & Warehouse Co. v. Trust Co. of North AmericaCourt of Appeals for the Eighth Circuit · 1897
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
- Edward B. Marks Music Corp. v. Jerry Vogel Music Co.Court of Appeals for the Second Circuit · 1944
- Hutton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Hartman v. LauchliCourt of Appeals for the Eighth Circuit · 1956
- Commissioner of Internal Revenue v. KellerCourt of Appeals for the Seventh Circuit · 1932
12 more not listed; retrieve them via the Exa API.