Helvering Vs. Tex-penn Oil Co.

Decided On : Mar-29-1937

Court : US Supreme Court

LAW: article 1567, Page 300 U. S. 493

ORG: Tex-Penn Oil Co. - 300, U.S. Supreme Court, Tex-Penn Oil Co., THE THIRD CIRCUIT, Syllabus, the Board of Tax Appeals, the Board of Tax Appeals, Board, The Board of Tax Appeals, Board, Board, the Commissioner of Internal Revenue, Court, the Board of Tax Appeals, Court, Tex-Penn Oil Company, Transcontinental Oil Company, Benedum and Parriott, Tax-Penn, the Board of Tax Appeals, Board, the Circuit Court of Appeals, Board, Benedum, the Riverside Eastern Oil Company, the Riverside Western Oil Company, the Pittsburgh-Texas Oil & Gas Company, the Transcontinental Oil Company, Benedum, Tex-Penn, Benedum, Riverside Western, Benedum, Benedum, Tex-Penn, Benedum and Parriott, Tex-Penn, Tex-Penn, Benedum and Parriott, Tex-Penn, Tex-Penn's, the Tex-Penn, Old Mission Co., Phillips, Old Colony Trust Co., Board, Board, Tex-Penn's, Transcontinental, Transcontinental, Board, Benedum, Parriott, Board, Board, Board, The Board, Tex-Penn, the Circuit Court of Appeals, Transcontinental, Tex-Penn, Tex-Penn, the Board of Tax Appeals, Transcontinental, Board, Transcontinental, Riverside Eastern, Tex-Penn, Tex-Penn's, Benedum and Parriott, Tex-Penn's, Tex-Penn, Transcontinental, Tex-Penn, Board, Tex-Penn, Board, Tex-Penn, Board, The Circuit Court of Appeals, Board, Tex-Penn, Tex-Penn, Tex-Penn, Benedum and Parriott, Tex-Penn, Board, Transcontinental, Benedum and Parriott, Board, Tex-Penn, Board, Tex-Penn, Board, Treasury, Board, Transcontinental, Board, Minnesota Tea Co., Court, Court, Tex-Penn, Treasury, the Circuit Court of Appeals, the Third Circuit, the Tex-Penn Company, the Duke-Knoles, M.L.B., Duke-Knoles, Brewster v. Gage, Fawcus Machine Co., Federal Land Bank, Warner, Baltimore & Ohio R. Co., S.L. & W. Ry, Alice State Bank, Houston Pasture Co., Webster Electric Co., Splitedorf Co., Zellerbach Co., Morehead

GPE: U.S., U.S., U.S., Treas, T.R. 45, T.R. 45, U.S., Kirkland, Texas, Kirkland, Tex-Penn, Benedum, Parriott, Kirkland, Kirkland, Kirkland, Kirkland, Kirkland, Kirkland, Kirkland, Kirkland, Kirkland, Kirland, U.S., United States, Pittsburg, Texas, Parriott, Kirkland, Kirkland, Kirkland, Kirkland, Kirkland, Kirkland, Tex-Penn, Kirkland, MR, F.B.P., United States, United States, St. Louis-San Francisco, United States, Beaumont, United States, New York

DATE: 1937, 1937, December 14, 1936, February 1, 2, 1937, March 29, 1937, 1918, 45, 1567, 1918, 1567, 1918, 1563, 1919, 1925, 1919, 1918, 1060, about August 1, 1919, 45, 1567, 1917, early 1918, October, 1918, early 1919, June 2, 1919, July 12, July 15, July 22, July 14, August 1, July 24, The same day, Holliday, July 30, Holliday, The next day, the end of the year, annual, 1919, T.D. 2924, Holliday, 1567, August 1, 1567, September 26, 1919, 1563, today, August 1, December 31, 1919, 282 U. S. 74

CARDINAL: 300, 207, 300, 1, 2, 3, 1, 300, 2, 4, three, two, two, 300, 5, 300, 6, 7, 83, 518, 299, 529, 530, 2, 917, 1,007,834, 40, 28, 917, 83, 518, 1, 950, 1,007,834, 1, two, three, 31, one-eighth, five, seven-eighths, three, two, 80,000, 4,000, five, one-half, half, 9,120, four, five, 9,000,000, 2,000,000, 500,000, 225,000, seven, nine, 1,007,834, seven, five-eighths, 1,007,834, 1,007,834, 1,007,834, one-half, five-eighths, five, five, five-eighths, five, 3, 283, 589, five, 959, 83, 522, five, 49, 129, 131, 725,000, 41,666, 1,250,000, 158,833, 3,400,000, 5,250,000, 350,000, 1,250,000, five-eighths, seven, five-eighths, nine, six, three, five, 65,625, 65,625, 43,750, 43,750, five, 10,360.35, 10,360.35, 6,906.90, 6,906.90, 1, 2, 1, 2, 2,250,000, 2,250,000, 1,500,000, 1,500,000, five, 2, 950, 959, two, two, four, two, two, 1,007,834, 1,007,834, five, five-eighths, 3, 6, 4, 5, 208, 209, 1, two, 2, two, 3, 43,750.00, 65,625.00, 65,625.00, 131,250.00, 5/8, 1,456,250.00, 2,184,375.00, 2,184,375.00, 1,368,750.00, 4, 280, 280, 171, 6, 199

PERSON: Helvering v. Tex-Penn Oil Co., Reg, Art, Art, certiorari, Art, Tex-Penn, Tex-Penn, Benedum, Parriott, Lantz, Wrather, Parriott, Lantz, Wrather, Tex-Penn, Parriott, Parriott, Tex-Penn, Lantz, Wrather, Tex-Penn's, Lantz, Wrather, Tex-Penn, Parriott, Lantz, Wrather, Parriott, Tex-Penn, Parriott, Parriott, Parriott, J. M. Holliday, Tex-Penn, Lantz, Wrather, Tex-Penn, Tex-Penn, Holliday, Parriott, Tex-Penn, Parriott Attorney, Tex-Penn, Benedum, Parriott, Lantz, Lantz, Wrather, Parriott, Lantz, Wrather, Parriott, Lantz, Wrather, Tex-Penn, Lantz, Parriott, Tex-Penn's, Helvering v. Rankin, Burnet v. Leininger, Helvering v. Rankin, Tex-Penn, Tex-Penn, Tex-Penn, Tex-Penn, Tex-Penn, Tex-Penn, Tex-Penn, Phellis, Curran v. Commissioner, Tex-Penn, Lantz, Wrather, Tex-Penn, Tex-Penn, Tex-Penn, Tex-Penn, Wrather, Lantz, Lantz, Wrather, Lantz, Wrather, Tex-Penn, Tex-Penn, Tex-Penn, Parriott, Tex-Penn, Lantz, Wrather, Tex-Penn, Lantz, Wrather, Tex-Penn, Tex-Penn, Tex-Penn, Helvering, Tex-Penn, Lantz, Wrather, § 202(b, Art, JUSTICE ROBERTS, v. Benedum, v. Parriott, Certiorari, Parriott, Tex-Penn, M. L. Benedum, Benedum, Tex-Penn, W. E. Wrather, J. B. Lantz, J. L. Kirkland, F. B. Parriott, M. L. Benedum, W. E. Wrather, J. B. Lantz, J. L. Kirkland, F. B. Parriott, M. L. Benedum, Virginian Ry, Lawrence, Hammond v. Schappi Bus Line, Wisconsin Tel, Steele, Gunning v. Cooley, Johnson, Manhattan Ry, Helvering v. Taylor, Clark v. Williard, Tipaldo

PERCENT: 300 U. S. 491, 300 U. S. 491, 300 U. S., 279 U. S. 716, 296 U. S. 378, 292 U. S. 53 , 279 U. S. 781 , 289 U. S. 67 , 289 U. S. 479 , 298 U. S. 587

NORP: §, §, §, §, §, §, Transcontinental, §, §, Transcontinental, §, Transcontinental

ORDINAL: first, first, first, fourth, first, second, first, second, second, first

EVENT: under Rev. Act

PRODUCT: Certiorari, the "Duke-Knoles, Riverside Eastern, Riverside Western

MONEY: 350,000, 2,871,085, 1,925,466, 908,470, 350,000, 2,000,000, 25, 12,000,000, 23,000,000, 12,000,000, 2,500,000, 8,500,000, 20,000,000, 9,000,000, 12,000,000, 3,000,000, 1,500,000, 2,250,000, 40, 1, 30, 5,250,000, 500,000, approximately $350,000, 3,400,000, 350,000, 5,250,000, 350,000, 350,000, 350,000, 5,250,000, 3,400,000, 350,000, 286,891.29, 350,000, 350,000, 350,000, 55,255.24, 2,250,000, 1,500,000, 350,000, 15, 10, 350,000, 30, 8,650,000, 350,000, 350,000, 2,009,205.69, 350,000, 350,000, 350,000, 350,000, $9,000,000 to $8,650,000, 350,000, 350,000, 350,000, 350,000, 350,000, 20,225,000, 1,250,000, 41,667, 1,007,834, 11,500,000, 9,000,000, 2,500,000, 5,250,000, 2,250,000, 1,500,000, 3,750,000, 1,500,000, 2,250,000, 350,000, 3,750,000, 350,000, 131,250, 350,000, 55,255.24, 20,720.73, 55,255.23, 350,000, $1,500,000 $, 2,194,735,35, $9,000,000 $, 350,000, 350,000, 9,000,000, 55,255.24, 350,000, 9,000,000, 30, 5.00, 5,250,000, 350,000, 140,000, 210,000, 350,000, 43,750.00, 350,000.00, 1,456,250.00, $8,650,000.00

FAC: the Tex-Penn, the Tex-Penn, the Tex-Penn, the Tex-Penn, the Tex-Penn, the Duke-Knoles, the Tex-Penn, the Duke-Knoles, the Tex-Penn