CRUDE OIL CORPORATION OF AMERICA v. COMMISSIONER

Docket No. 3362.

6 T.C.M. 1091 (1947)

Crude Oil Corporation of America v. Commissioner.

United States Tax Court.

Entered October 6, 1947.


Attorney(s) appearing for the Case

W. C. Franklin, Esq., 232 Mayo Bldg., Tulsa, Okla., for the petitioner. D. Louis Bergeron, Esq., for the respondent.


Memorandum Opinion

DISNEY, Judge:

In this case opinion was promulgated on April 4, 1946 [Dec. 15,063], and pursuant to notice under Rule 50 decision was entered on June 14, 1946, that there was an overpayment in income tax for the year 1940 in the amount of $703.43, and a deficiency in declared value excess profits tax for 1940 in the amount of $7,095.60.

Upon appeal to the United States Circuit Court of Appeals, Tenth Circuit, that Court pursuant...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases