Legal Opinion
Rogan v. Blue Ridge Oil Co.
Court of Appeals for the Ninth Circuit
Decided April 20, 1936No. 7643PublishedCited by 9 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
The collector of internal revenue appeals from an order of the District Court made in the Blue Ridge Oil Company receivership proceedings, which order rejected the government’s claim for income' taxes assessed against the company for the year 1930.
The oil company, taxpayer, held an oil and gas lease in Los Angeles county. The lease is not set out in the record. During 1930 taxpayer received $94,300.01 as consideration for making of agreements for unit interests in oil and gas to be produced from specified wells. The agreements are evidenced by certificates. The…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Thompson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1928
- Differding v. BallaghCalifornia Court of Appeal · 1932
3Cited by9 opinions
- Ortiz Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
- Myron A. Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Platt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- United States v. Knox-Powell-Stockton Co.Court of Appeals for the Ninth Circuit · 1936
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