U.S. Court of Appeals for the Fifth Circuit, 1943

Stansylvania Oil & Gas Co. v. Commissioner

U.S. Court of Appeals for the Fifth Circuit · Decided June 3, 1943 · Holmes, Hutcheson, Waller

135 F.2d 743; 31 A.F.T.R. (P-H) 76; 1943 U.S. App. LEXIS 3404 (Federal Reporter, Second Series)

Counsel

Clark G. Clinton, of Dallas, Tex., for petitioner., Joseph M. Jones and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Cases that cite this one

1 later published case cites this decision.

FHE Oil Co. v. Commissioner of Internal Revenue (5th Cir. 1945)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

The question involved, the principle to be applied, and the controlling facts are the same as in Hunt’s case, affirmed with modifications by this court.1 For the reasons and upon the grounds there stated, the petition is denied, and the board’s order 'is affirmed.

Hunt v. Commissioner of Internal Revenue, 5 Cir., May 17, 1943, 135 F.2d 697.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.