Legal Opinion
H B & R, Inc., - Appellant/ Cross v. United States of America, - Appellee/ Cross
Court of Appeals for the Eighth Circuit
Decided October 12, 2000No. 99-3206, 99-3394PublishedCited by 13 opinions
1Opinion of the Court
LOKEN, Circuit Judge.
Since the early 1980s, oil producers on Alaska’s North Slope have hired HB & R, Inc., on an as-needed basis to perform “hot oil” and other services on their wells and pipelines. Because of the severe climate and security concerns, no one lives near the North Slope oil fields. The nearest residential communities are Fairbanks and Anchorage, Alaska, hundreds of miles away. North Slope workers live in barracks and have virtually no recreational amenities. During the tax years in question, HB & R rotated its North Slope employees on a three-week-on/three-week-off schedule.…
2Cases cited7 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Dan Paul and Margo Ann Weiberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- David E. Watson, Pc v. United StatesCourt of Appeals for the Eighth Circuit · 2012
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- University of Chicago v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- Quality Stores, Inc. v. United States (In Re Quality Stores Inc.)United States Bankruptcy Court, W.D. Michigan · 2008
8 more not listed; retrieve them via the Exa API.