Legal Opinion
West Texas Refining & D. Co. v. Commissioner of Int. Rev.
Court of Appeals for the Tenth Circuit
Decided December 19, 1933No. 815, 816PublishedCited by 82 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
On June 2, 1925, the West Texas Refining & Development Company, a Delaware corporation, and its stockholders, the Hickok Producing Company and the Anderson-Prichard Oil Company, entered into a contract with the Standard Oil Company of California whereby they agreed to transfer to the Standard Company 50% of the capital stock of a corporation owning the refinery, pipe lines, and gathering lines then owned by the West Texas Company. The Standard Company agreed to pay $72,000 for such stock, and in addition thereto 50% of the cost of certain improvements to be made…
2Cases cited20 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- American Railway Express Company v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1920
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
- Grenell v. Detroit Gas Co.Michigan Supreme Court · 1897
15 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- Stanley Knapp, Jr. v. North American Rockwell Corporation v. Mrs. Smith's Pie Company, Third-Party-DefendantCourt of Appeals for the Third Circuit · 1974
- McKee v. Harris-Seybold Co.New Jersey Superior Court Appellate Division · 1970
- Cyr v. B. Offen & Co.Court of Appeals for the First Circuit · 1974
- Alphonse Cyr, Jr. And Arlene Cyr v. B. Offen & Co., Inc., and Third-Party v. Blanchard Press, Inc., Third-Party Cyrenus Couture, Adm. Estate of Richard Couture v. B. Offen & Co., Inc., and Third-Party v. Blanchard Press, Inc., Third-Party Alphonse Cyr, Jr. And Arlene Cyr v. R. Hoe & Co., Inc., and Third-Party v. Rumford Printing Company, Third-PartyCourt of Appeals for the First Circuit · 1974
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
77 more not listed; retrieve them via the Exa API.