Legal Opinion
Walls v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 5, 1932No. 547PublishedCited by 7 opinions
1Opinion of the Court
POLLOCK, District Judge.
The facts material on this appeal are: One T. Joe Cahill and the Midwest Refining Company got into a controversy in 1923 between themselves and with the state board of land commissioners of Wyoming over the right to lease and operate upon certain land belonging to _ said state. Their differences were adjusted by a contract April 19, 1925, by which it was agreed that, if a lease should be granted to the Midwest Company, said company would pay to Cahill and his assigns one-third of the net profits from the operations. It was further provided that the total expense of…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- O'MEARA v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1929
- North American Telegraph Co. v. Northern Pac. Ry. Co.Court of Appeals for the Eighth Circuit · 1918
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Simmons v. CommissionerUnited States Tax Court · 1956
- Emerald Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
- Motter v. PattersonCourt of Appeals for the Tenth Circuit · 1933
- Houghton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
2 more not listed; retrieve them via the Exa API.