Legal Opinion
Commissioner v. F. H. E. Oil Co.
Court of Appeals for the Fifth Circuit
Decided March 21, 1939No. Nos. 8800, 8801PublishedCited by 6 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
These two cases present petitions by the Commissioner of Internal Revenue to reverse decisions by the Board of Tax Appeals. They involve identical questions of fact and law and may be conveniently disposed of by one opinion. The Commissioner disallowed certain deductions by the taxpayer, F. H. E. Oil Company, in making its returns for 1932 and 1933 and determined deficiencies respectively of $8,419.04 and $10.841.76. The Board reversed the Commissioner and redetermined deficiencies as $76.97 and $1,721.46 for the respective years. The redetermination by the Board…
2Cases cited3 opinions
- United States v. Dakota-Montana Oil Co.Supreme Court of the United States · 1933
- Ambassador Petroleum Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Revenue v. Wilshire Oil Co.Court of Appeals for the Ninth Circuit · 1938
3Cited by6 opinions
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- F. H. E. Oil Co. v. HelveringSupreme Court of the United States · 1939
- Vogel Fertilizer Co. v. United StatesUnited States Court of Claims · 1980
- Commissioner v. CrewsCourt of Appeals for the Tenth Circuit · 1939
- Commissioner v. HuntCourt of Appeals for the Fifth Circuit · 1939
1 more not listed; retrieve them via the Exa API.