Legal Opinion
Halliburton v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 3, 1935No. 7128PublishedCited by 35 opinions
1Opinion of the Court
NORCROSS, District Judge.
This is a petition for review of an order of the Board of Tax Appeals affirming a determination of the Commissioner that deficiencies exist in petitioners’ income tax returns for the year 1924, in the amount of $23,946.10 as to Erie P. Halliburton, and $21,649.89 as to his wife, Vida C. Halliburton. 25 B. T. A. 1045.
As the same facts apply to each taxpayer, it was stipulated that the causes be consolidated for hearing before the Board. The material facts are substantially as follows :
Petitioners were the equal owners of a partnership known as E. P. Halliburton Oil…
2Cases cited9 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Pirie v. Chicago Title & Trust Co.Supreme Court of the United States · 1901
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Fidelity & Deposit Co. of Md. v. ArenzSupreme Court of the United States · 1933
- Tulsa Tribune Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Bassick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Hatch's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
30 more not listed; retrieve them via the Exa API.