Kirby Petroleum Co. Vs. Commissioner

Decided On : Jan-28-1946

Court : US Supreme Court

LAW: Section 114(b)(3, section 23(m

ORG: Kirby Petroleum Co., U.S. Supreme Court, Kirby Petroleum Co., Kirby Petroleum Co., Syllabus, the Internal Revenue Code, U.S. 845, the Tax Court, the Tax Court, Court, Kirby Petroleum Co., the Circuit Court of Appeals, the Fifth Circuit, the Tax Court, the Internal Revenue Code, Crawford, The Tax Court, The Circuit Court of Appeals, Kirby Petroleum Co., U.S. 845, Crawford, Page 326 U. S. 603 , Congress, Page 326 U. S. 605 , Court, the San Gabriel Company, Court, Crawford, the Circuit Court of Appeals, the Ninth Circuit, SEC, SEC, the 'Operating Charges', the 'Operating Charges', Bell Oil Syndicate, Bell Oil Syndicate

GPE: U.S., U.S., U.S., Texas, California, U.S., U.S., MR

DATE: 1946, 1946, November 6, 1945, January 28, 1946, 80, 1258, 80, 1258, the taxable year, 1940, 1938, 1939, 1940, all years, each of these years, 287 U. S. 103, 56, November 6, 7, 1945, the taxable year, 287 U. S. 103, T.D. 5413, 1944, annual

CARDINAL: 326, 326, 1, 2, 303, 3, 148, 148, 776, 56, 325, 2, 703, 600, 148, 2, 1, 27 1/2, two, 2, 148, 776, 3, 27 1/2, 325, 326, 5, 3, 6, 27 1/2, 8, 310, 303, 303, 303, 1, 23, 114, 3, 27 1/2, 2, one, one-half, 3, 4, 103, 124, 129, 5, 6, 3

PERSON: Helvering v. O'Donnell, Helvering, Anderson v. Helvering, Certiorari, Certiorari, REED, Circuits, certiorari, Anderson v. Helvering, Palmer v. Bender, Thomas v. Perkins, Burnet, Anderson v. Helvering, Helvering, Twin Bell, Thomas v. Perkins, Helvering v., Twin Bell, Anderson v. Helvering, Anderson, Anderson, Thomas v. Perkins, Anderson, Anderson, Helvering v. O'Donnell, Helvering, O'Donnell, Anderson, JUSTICE JACKSON, DOUGLAS, WELLS, Lessee, Palmer v. Bender, Anderson v. Helvering, Bull, Helvering v. Twin, Helvering, Twin Bell, Anderson v. Helvering

PERCENT: 310 U. S. 404 , twenty percent, 27 1/2 percent, 27 1/2 percent, 27 1/2 percent, 310 U. S. 404 , 287 U. S. 551 , 310 U. S. 404 , 27 1/2 percent, 310 U. S. 404 , 287 U. S. 551 , 310 U. S. 404 , 310 U. S. 404