Legal Opinion
Cbn Corporation (Formerly Columbian Carbon Company) v. The United States
Court of Appeals for the D.C. Circuit
Decided February 14, 1964No. 243-59PublishedCited by 7 opinions
1Opinion of the Court
JONES, Chief Judge.
The plaintiff, the CBN Corporation (formerly Columbian Carbon Company), sues for an alleged overpayment of Federal income taxes which it claims were' improperly collected by the defendant for the tax year 1953.
The ultimate issue is whether plaintiff' had a sufficient economic interest in certain natural gas in place in Moore County, Texas, during the tax year 1953, under a contract hereafter described, to-entitle it to participate in the depletion, allowance for income tax purposes.
*317The issue is governed by sections 23 (m) and 114(b) (3) of the Internal Revenue Code of 1939…
2Cases cited7 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Parsons v. SmithSupreme Court of the United States · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cbn Corporation (Formerly Columbian Carbon Company) v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
- Commercial Solvents Corporation v. The United StatesUnited States Court of Claims · 1970
- Sylvan C. Coleman, Trustee for the Stockholders of United Carbon Company in Dissolution, and Ashland Oil & Refining Company v. The United StatesUnited States Court of Claims · 1967
- Cbn Corporation (Formerly Columbian Carbon Company) v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
- Cbn Corporation (Formerly Columbian Carbon Company) v. The United StatesCourt of Appeals for the D.C. Circuit · 1964
2 more not listed; retrieve them via the Exa API.