Legal Opinion
Commissioner of Int. Rev. v. Rowan Drilling Co.
Court of Appeals for the Fifth Circuit
Decided August 14, 1942No. 10187, 10236Published
1Opinion of the Court
130 F.2d 62 (1942)
COMMISSIONER OF INTERNAL REVENUE
v.
ROWAN DRILLING CO.
ROWAN DRILLING CO.
v.
COMMISSIONER OF INTERNAL REVENUE.
Nos. 10187, 10236.
Circuit Court of Appeals, Fifth Circuit.
August 14, 1942.
Rehearing Denied October 9, 1942.
Warren F. Wattles, Sewall Key, and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.
Harry C. Weeks, of Fort Worth, Tex., for Rowan Drilling Co.
Before SIBLEY, HUTCHESON,…
2Cases cited23 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Anderson v. HelveringSupreme Court of the United States · 1940
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
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