Legal Opinion
Amerada Hess Corp. v. Commissioner
Court of Appeals for the Third Circuit
Decided May 13, 1975No. Nos. 74-1633 to 74-1635PublishedCited by 29 opinions
1Opinion of the Court
OPINION OF THE COURT
VAN DUSEN, Circuit Judge.
On this appeal, Amerada Hess Corporation 1 challenges the Tax Court’s determination of a deficiency in Hess’ income tax payments for 1964 and 1965;2 the Commissioner appeals the same court’s decision3 that White Farm Equipment Company4 had overpaid taxes in the years 1960, 1961 and 1962.5
The case has its genesis in a routinely complex corporate acquisition. In March 1960, Oliver Corporation,6 Hess’ predecessor,7 and White Motor Company,8 which owns White Farm,9 entered into negotiations aimed at the sale of Oliver’s farm equipment business 10 to…
2Cases cited29 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Reuben J. Katz, on Behalf of Himself and All Others Similarly Situated v. Carte Blanche CorporationCourt of Appeals for the Third Circuit · 1974
- United States v. CartwrightSupreme Court of the United States · 1973
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Powers v. CommissionerSupreme Court of the United States · 1941
24 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Slatky, John v. Amoco Oil Company, Service Station Dealers of America, Inc., Amicus CuriaeCourt of Appeals for the Third Circuit · 1987
- Jackie L. And Janet G. McDonald v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
- Quest Medical, Inc. v. ApprillCourt of Appeals for the Fifth Circuit · 1996
- William F. Sullivan and Rosemary C. Sullivan v. United StatesCourt of Appeals for the Third Circuit · 1980
24 more not listed; retrieve them via the Exa API.