Legal Opinion
Commissioner of Internal Revenue v. Clarion Oil Co.
Court of Appeals for the D.C. Circuit
Decided March 12, 1945No. 8586PublishedCited by 39 opinions
1Opinion of the CourtGroner, C. J.
This is a petition on behalf of the Commissioner to review a decision of the Tax Court in a case involving a personal holding company surtax determined by the Commissioner, but rejected by the Tax Court, for the calendar year 1937. Taxpayer was incorporated in 1911 for the purpose of “the establishment and maintenance of an oil company with' authority to contract for the lease and purchase of the right to prospect for, develop and use coal and other minerals and petroleum.” Prior to 1937 it was not a “personal holding company,” but for that year the statutory requirements to bring it within…
2Cases cited24 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HarmelSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Crooks v. HarrelsonSupreme Court of the United States · 1930
19 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Bayou Verret Land Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1971
- Del Commercial Properties, Inc. v. CommissionerCourt of Appeals for the D.C. Circuit · 2001
34 more not listed; retrieve them via the Exa API.