Legal Opinion
Continental Oil Co. v. Jones
Court of Appeals for the Tenth Circuit
Decided June 26, 1940No. 1938PublishedCited by 24 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This is a suit at law instituted by Continental Oil Company, a corporation organized under the laws of Delaware, hereinafter called Continental, against the Collector of Internal Revenue for the District of Oklahoma, to recover excise taxes in the sum of $699,131.82, plus interest, exacted and paid under protest on (1) 33,-693,179 gallons of gasoline and 5,185,633% gallons of lubricating oil transferred on June 20, 1932, to Continental Oil Company, a corporation organized under the laws of Nevada, hereinafter called Nevada, (2) 18,407,760 gallons of gasoline transferred…
2Cases cited29 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Higgins v. SmithSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
24 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Humana Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Bennett Paper Corp. & Subsidiaries v. CommissionerUnited States Tax Court · 1982
- Commissioner of Internal Revenue v. PetermanCourt of Appeals for the Ninth Circuit · 1941
19 more not listed; retrieve them via the Exa API.