Legal Opinion
Champlin Refining Co. v. Commissioner of Internal Rev.
Court of Appeals for the Tenth Circuit
Decided October 29, 1941No. 2259, 2287PublishedCited by 9 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
Both petitioner and respondent have appealed from the decree of the Board of Tax Appeals finding deficiencies in income taxes assessed against petitioner, the Champlin Refining Company, a corporation, for the years 1923, 1924, 1925 and 1926. The sole question presented for consideration is the basis to be used in computing deductions for depletion allowances on an oil and gas lease known as the Beggs Lease.
H. II. Champlin bought the Beggs Lease for a consideration of $12,000. He and his wife developed the lease and operated it for a number of years. In 1920 they…
2Cases cited11 opinions
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Hershey Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Champlin v. CommissionerCourt of Appeals for the Tenth Circuit · 1934
- Commissioner of Int. Rev. v. Schumacher Wall Bd. Corp.Court of Appeals for the Ninth Circuit · 1937
- Champlin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- Manhattan Bldg. Co. v. CommissionerUnited States Tax Court · 1957
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
- Forstmann v. RogersCourt of Appeals for the Third Circuit · 1942
- Elrod Slug Casting MacH. Co. v. O'MALLEYDistrict Court, D. Nebraska · 1944
4 more not listed; retrieve them via the Exa API.