SOHIO CORPORATION v. COMMISSIONER OF INTERNAL REV.

No. 9472.

163 F.2d 590 (1947)

SOHIO CORPORATION et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals District of Columbia.

Decided July 28, 1947.


Attorney(s) appearing for the Case

Mr. Milton E. Newcomer, of Cleveland, Ohio, for petitioners.

Mr. Newton K. Fox, Special Assistant to the Attorney General, with whom Mr. Sewall Key, Acting Assistant Attorney General, Mr. A. F. Prescott, Special Assistant to the Attorney General, and Mr. Harry Marselli, Special Assistant to the Attorney General, were on the brief, for respondent.

Mr. John P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Mr. John M. Morawski, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for respondent.

Before STEPHENS, CLARK, and PRETTYMAN, Associate Justices.


PRETTYMAN, Associate Justice.

This is a federal income and excess profits tax case, before us upon a petition for review of a decision of The Tax Court of the United States. Petitioner1 is a corporation engaged in buying, selling and otherwise dealing in crude oil in the State of Illinois, among other places. It was not a producer of oil, in the transactions here involved. In 1941 the General...

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