Legal Opinion
Continental Oil Co. v. Jones
Court of Appeals for the Tenth Circuit
Decided October 31, 1949No. 3903PublishedCited by 25 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This action was brought by Group No. 2 Oil Corporation 1 against Jones, as Collector of Internal Revenue, to recover refunds of income taxes paid for the years 1940 and 1941 and excess profit taxes paid for the year 1941.
After trial, but before judgment, the taxpayer having merged with Continental Oil Company, the latter was substituted as plaintiff.
From a judgment in favor of Jones, Continental has appealed.
The taxpayer was incorporated on October 22, 1921, under the laws of Delaware. Its entire capital stock was issued to Texon Oil & Land Company, 2 a Delaware…
2Cases cited19 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Orange Securities Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Bothwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
- Askin & Marine Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
14 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- USM Corp. v. Arthur D. Little Systems, Inc.Massachusetts Appeals Court · 1989
- Robert P. Shook and Barbara I. Shook v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Mayfair Minerals, Inc. v. CommissionerUnited States Tax Court · 1971
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Totah Drilling Company v. AbrahamNew Mexico Supreme Court · 1958
20 more not listed; retrieve them via the Exa API.