Legal Opinion
Crude Oil Corp. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 3, 1947No. 3440PublishedCited by 56 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision oi the Tax Court. It involves a deficiency in declared value excess profits tax for the year 1940.
The Commissioner determined that the petitioner had failed to elect, in a capital stock tax return filed before the expiration of the statutory filing period- (July 31, 1940), to declare a value for its capital stock, under § 1202(e), Internal Revenue Code, as added by § 301 of the Revenue Act of 1939, 26 U.S.C.A.Int.Rev. Code, § 1202(e).
The evidence in behalf of the petitioner established that the requisite ¡return and election were…
2Cases cited27 opinions
- Rosenthal v. WalkerSupreme Court of the United States · 1884
- New York Life Insurance v. GamerSupreme Court of the United States · 1938
- Henderson v. Carbondale Coal & Coke Co.Supreme Court of the United States · 1891
- Keogh v. PeckIllinois Supreme Court · 1925
- Huntley v. WhittierMassachusetts Supreme Judicial Court · 1870
22 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Edouard Legille v. C. Marshall Dann, Commissioner of PatentsCourt of Appeals for the D.C. Circuit · 1976
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
51 more not listed; retrieve them via the Exa API.