Legal Opinion
Newman v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided April 5, 1930No. 128PublishedCited by 12 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a proceeding to review a decision of the Board of Tax Appeals, under which a deficiency of $143,892.11 was assessed against petitioner for the year 1920.
In 1920, the petitioner and certain associates owned a one-half interest in certain producing oil and gas properties in the State of OHahoma. The other half interest was owned by the Kingwood Oil Company, a corporation, hereinafter called the corporation.
In August, 1920, King, as president, and Wood, as secretary-treasurer, of the corporation, entered into negotiations with the petitioner for the purchase by…
2Cases cited4 opinions
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- United States v. G. Falk & BrotherSupreme Court of the United States · 1907
- Fowler v. United StatesDistrict Court, N.D. Texas · 1926
3Cited by12 opinions
- Heiner v. GwinnerCourt of Appeals for the Third Circuit · 1940
- Propper v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
- Helvering v. Kendrick Coal & Dock Co.Court of Appeals for the Eighth Circuit · 1934
- Trinity Corp. v. Commissioner of Internal Revenue.Court of Appeals for the Fifth Circuit · 1942
- Richard Construction Company, Inc. v. Monongahela and Ohio Dredging CompanyCourt of Appeals for the Third Circuit · 1969
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