Legal Opinion
Sohio Corp. v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided July 28, 1947No. 9472PublishedCited by 7 opinions
1Opinion of the Court
PRETTYMAN, Associate Justice.
This is a federal income and excess profits tax case, before us upon a petition for review of a decision of The Tax Court of the *591United States. Petitioner1 is a corporation engaged in buying, selling and otherwise dealing in crude oil in the State of Illinois, among other places. It was not a producer of oil, in the transactions here involved. In 1941 the General Assembly of Illinois enacted a statute2 imposing a tax upon producers of oil in the State at 3 per cent of the fair cash value of the oil at the well when and where produced. The act required every person…
2Cases cited15 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. WilcoxSupreme Court of the United States · 1946
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hope v. CommissionerUnited States Tax Court · 1971
- Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995Court of Appeals for the Third Circuit · 1973
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Frelbro Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Baltimore & O. R. Co. v. MagruderDistrict Court, D. Maryland · 1948
2 more not listed; retrieve them via the Exa API.