U.S. Court of Appeals for the Tenth Circuit, 1952

Big Chief Drilling Company v. Commissioner of Internal Revenue

Big Chief Drilling Company v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Tenth Circuit · Decided March 29, 1952
196 F.2d 218; 44 A.F.T.R. (P-H) 3; 1952 U.S. App. LEXIS 3491 (Federal Reporter, Second Series)

Big Chief Drilling Company v. Commissioner of Internal Revenue

Opinion

196 F.2d 218

BIG CHIEF DRILLING COMPANY
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 4356.

United States Court of Appeals Tenth Circuit.

March 29, 1952.

On Petition to Review the Decision of the Tax Court of the United States, 15 T.C. 966.

C. D. Ellison, Oklahoma City, Okl., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Department of Justice, Washington, D. C., and Charles Oliphant, Chief Counsel, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.

PER CURIAM.

1

Affirmed per stipulation on authority of M-B-K Drilling Company, Inc., etc., v. Commissioner of Internal Revenue, 10 Cir., 1952, 194 F.2d 221.

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