Legal Opinion
Crews v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 29, 1937No. 1459-1464PublishedCited by 10 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These are petitions to review decisions of the Board of Tax Appeals involving income taxes for the year 1930. The several petitions present identical questions.
The undisputed facts are these:
Th'e six petitioners are children and heirs at law of Thomas Crews and his wife, Lulu Crews, who died in 1909 and 1910, respectively. Petitioners were minors at the time of the death of their parents and each acquired by inheritance an undivided one-sixth interest in 240 acres of land situated in Garfield County, Oklahoma, in what is now known as the Garber Oil Field. Laura Crews,…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Palmer v. BenderSupreme Court of the United States · 1932
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- Exxon Corp. v. CommissionerUnited States Tax Court · 1994
- Crews v. CommissionerCourt of Appeals for the Tenth Circuit · 1941
- Amoco Production Co. v. Newton Sheep Co.Court of Appeals for the Tenth Circuit · 1996
- MacPherson v. United StatesDistrict Court, C.D. California · 1985
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