1. Home
  2. Browse Decisions
  3. F.2d
  4. 161 F.2d
  5. 161 F.2d 809 (1947)
 

CRUDE OIL CORP. v. COMMISSIONER OF INTERNAL REVENUE

No. 3440.

161 F.2d 809 (1947)

CRUDE OIL CORPORATION OF AMERICA v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

May 3, 1947.

Attorney(s) appearing for the Case

W. C. Franklin, of Tulsa, Okl., for petitioner.

Harry Marselli, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Lee A. Jackson, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.

PHILLIPS, Circuit Judge.

This is a petition to review a decision of the Tax Court. It involves a deficiency in declared value excess profits tax for the year 1940.

The Commissioner determined that the petitioner had failed to elect, in a capital stock tax return filed before the expiration of the statutory filing period (July 31, 1940), to declare a value for its capital stock, under § 1202(e), Internal Revenue...

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