OIL BASE, INC. v. C. I. R.

No. 20073.

362 F.2d 212 (1966)

OIL BASE, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

May 23, 1966.


Attorney(s) appearing for the Case

Wilson B. Copes, Los Angeles, Cal., for petitioner.

C. Moxley Featherston, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Stephen H. Paley, Attorneys, Dept. of Justice, Washington, D. C., for respondent.

Before MERRILL and BROWNING, Circuit Judges, and THOMPSON, District Judge.


MERRILL, Circuit Judge.

Petitioner as taxpayer seeks review of a Tax Court decision respecting income taxes for the taxpayer's fiscal year ending September 30, 1959. The case involves allocation of income between the taxpayer and its subsidiary, a wholly owned Venezuela corporation, Oil Base de Venezuela, C. A. (hereinafter referred to as "Obvenca"), which, during the year in question, served as taxpayer's foreign sales representative.

The income derived by...

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