Legal Opinion
Continental Oil Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided October 3, 1938No. 6918PublishedCited by 12 opinions
1Opinion of the Court
MILLER, Associate Justice.
This is a petition to review a decision of the Board of Tax Appeals 1 determining transferee liability for deficiencies in income taxes for the period January 1 to March 15, 1920, in the amount of $37,-344.59.
During the period involved, the Mutual Oil Company of Maine, hereinafter referred to as Maine, owned the entire capital stock of the Mutual Oil Company of Arizona, Mutual Refining and Producing Company, and Northwestern Oil Refining Company, which, for convenience, will be referred to as Arizona, Mutual Refining, and Northwestern, respectively. On March 15,…
2Cases cited79 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
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3Cited by12 opinions
- Herder v. HelveringCourt of Appeals for the D.C. Circuit · 1939
- New York Trust Co. v. CommissionerUnited States Tax Court · 1956
- United States v. Kensington Shipyard & Drydock Corp. (Two Cases)Court of Appeals for the Third Circuit · 1951
- Boca Investerings Partnership v. United StatesDistrict Court, District of Columbia · 2001
- Oklahoma Tax Commission v. McAfeeSupreme Court of Oklahoma · 1969
7 more not listed; retrieve them via the Exa API.