Legal Opinion

Bothwell v. Commissioner of Internal Revenue

Court of Appeals for the Tenth Circuit

Decided April 10, 1935No. 1146, 1147PublishedCited by 37 opinions

1Opinion of the Court

PHILLIPS, Circuit Judge.

The Brazos Oil Corporation, hereinafter called the parent corporation, was organized in 1918 with an authorized capital stock of 500,000 shares. 201,000 shares of such stock were issued and outstanding on June 28, 1922. It owned all of the stock of the Brazos River Oil Corporation, hereinafter called the subsidiary. The two corporations had not prospered, and in 1922 their officials approached Darby, an experienced and success ful oil operator, with a view to inducing him to accept the general management of the corporations. Darby was unwilling to assume the management…

2Cases cited10 opinions

  1. R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
  2. Imperator Realty Co. v. . TullNew York Court of Appeals · 1920
  3. Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
  4. Dolan v. . RodgersNew York Court of Appeals · 1896
  5. Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932

5 more not listed; retrieve them via the Exa API.

3Cited by37 opinions

  1. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  2. Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
  3. Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
  4. Pike v. CommissionerUnited States Tax Court · 1965
  5. Unvert v. CommissionerUnited States Tax Court · 1979

32 more not listed; retrieve them via the Exa API.

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