Legal Opinion
Marathon Oil Company, Survivor by Merger of Husky Oil Company, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant
Court of Appeals for the Tenth Circuit
Decided November 9, 1987No. 85-2643, 85-2644PublishedCited by 9 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
Husky Oil Company (“Husky”) petitioned the United States Tax Court for a redeter-mination of alleged deficiencies in taxes due for the years 1975, 1976 and 1977. 1 Husky challenged, inter alia, (1) the Commissioner’s denial of deductions claimed for interest and redemption premium payments made in connection with the retirement of certain debentures; (2) the Commissioner’s treatment of $1,082,999 paid by Husky to its parent corporation and sole shareholder, Husky Oil, Ltd. (“Husky Canada”), as an item of income subject to withholding; and (3) the Commissioner’s denial of…
2Cases cited22 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Palmer v. BenderSupreme Court of the United States · 1932
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
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3Cited by9 opinions
- SFA Folio Collections, Inc. v. BannonSupreme Court of Connecticut · 1991
- Sidney A. Erickson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1991
- H.J. Freede Josephine W. Freede Roger S. Folsom and Mary M. Folsom v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Richard M. And Brenda R. Yates v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1991
- San Juan Basin Consortium, Ltd. v. Enervest San Juan Acquisition Ltd. PartnershipDistrict Court, D. Colorado · 1999
4 more not listed; retrieve them via the Exa API.