SENTINEL OIL CO.

v.

UNITED STATES

Citator

Cited By

• Hardesty et ux. v. Commissioner of Internal Revenue, 127 F.2d 843 (5th Cir. 1942)
  …ed upon by the Board are pertinent here and lend weight to its opinion. See State Consolidated Oil Co. v. Commissioner, 19 B.T.A. 86, affirmed 9 Cir., 66 F. 2d 648; and United States v. Sentinel Oil Co., 9 Cir., 109 F. 2d 854, 856, certiorari denied 310 U.S. 645, 60 S.Ct. 1095, 84 L.Ed. 1412, where there was a stipulation that drilling of wells was “the consideration for the transfer”. Here we have no such stipulation, but we do have the instruments of assignment and the Board’s specific finding on the poin…
• Cherokee Textile Mills v. Commissioner of Internal Revenue, 160 F.2d 685 (6th Cir. 1947)
  …r of Internal Revenue, 6 Cir., 117 F. 2d 452; Samara v. United States, 2 Cir., 129 F. 2d 594, certiorari denied 317 U.S. 686, 63 S.Ct. 258, 87 L.Ed. 549; Arabi Packing Co. v. Commissioner of Internal Revenue, 5 Cir., 109 F. 2d 278, certiorari denied 310 U.S. 645, 60 S.Ct. 1093, 84 L.Ed. 1412; Lee Wilson & Co. v. Commissioner of Internal Revenue, 8 Cir., 111 F. 2d 313, 318; 8 Cir., 123 F. 2d 232, 235; Caldwell Sugars, Inc. v. United States, Ct.Cl., 54 F.Supp. 544, certiorari denied 324 U.S. 851, 65 S.Ct. 710…
• Savannah Sugar Ref. Corp. v. Commissioner of Internal Revenue, 121 F.2d 426 (5th Cir. 1941)
  …ay have passed it on to hundreds of others and so many claims might be filed they could not be handled. Alexander Smith & Sons C. Co. v. Commissioner, 2 Cir., 117 F. 2d 974; Arabi Packing Co. v. Commissioner, 5 Cir., 109 F. 2d 278, certiorari denied 310 U.S. 645, 60 S.Ct. 1093, 84 L.Ed. 1412; F. & F. Laboratories v. Commissioner, 7 Cir., 104 F. 2d 563; Fuhrman & Forster Co. v. Commissioner, 7 Cir., 114 F. 2d 863; Lindner Packing & P. Co. v. Commissioner, 10 Cir., 118 F. 2d 656; New Consumers Bread Co. v. Co…