Helvering v. Bankline Oil Co., 303 U.S. 362 (1938)

U.S. Supreme Court, (March 07, 1938)

Docket number: 387, 388

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U.S. Supreme Court - Helvering v. Bankline Oil Co., 303 U.S. 362 (1938)

U.S. Court of Appeals for the 10th Cir. - Rissler & Mcmurry Co., Inc., a Corporation, Plaintiff-Appellant, v. United States of America, Defendant-Appellee., 480 F.2d 684 (10th Cir. 1973)

U.S. Supreme Court - Paragon Jewel Coal Co. v. Commissioner, 380 U.S. 624 (1965)

U.S. Court of Appeals for the 10th Cir. - Utah Salt Company, Inc., Appellant, v. Roland v. Wise, District Director of Internal Revenue, Appellee., 370 F.2d 976 (10th Cir. 1967)

U.S. Court of Appeals for the 8th Cir. - Missouri River Sand Company, Appellant, v. Commissioner of Internal Revenue, Appellee., 774 F.2d 334 (8th Cir. 1985)

U.S. Court of Appeals for the 5th Cir. - United States of America. Appellant, v. R. A. Wade, Individually Et Al., Appellees., 381 F.2d 345 (5th Cir. 1967)

U.S. Supreme Court - United States v. Swank, 451 U.S. 571 (1981)

U.S. Court of Appeals for the 9th Cir. - R. A. Riddell, District Director, Internal Revenue, Los Angeles District, Appellant, v. California Portland Cement Company, Appellee., 330 F.2d 16 (9th Cir. 1964)

U.S. Court of Appeals for the Fed. Cir. - Filtrol Corporation v. the United States., 487 F.2d 536 (Fed. Cir. 1973)

U.S. Court of Appeals for the 9th Cir. - United States of America, Appellant, v. Joseph M. Thomas and Jill G. Thomas, Appellees., 329 F.2d 119 (9th Cir. 1964)

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Text:

U.S. Supreme Court HELVERING v. BANKLINE OIL CO., 303 U.S. 362 (1938)

[Page 303 U.S. 362, 370]

ferent view, it is disapproved. See Helvering v. Mountain Producers Corporation, 303 U.S. 376, 58 S.Ct. 623, decided that day.

The judgment of the Circuit Court of Appeals with respect to petitioner's income from the lease is affirmed.

Judgment in No. 387 reversed; in No. 388 affirmed.

Mr. Justice CARDOZO and Mr. Justice REED took no part in the consideration and decision of this case.

Mr. Justice McREYNOLDS and Mr. Justice BUTLER concur in the result.

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