Commissioner v. Winston Oil Co.
109 F.2d 1015, 24 A.F.T.R. (P-H) 459, 1939 U.S. App. LEXIS 2484
This text of 109 F.2d 1015 (Commissioner v. Winston Oil Co.) is published on Counsel Stack Legal Research, covering Court of Appeals for the Tenth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Commissioner v. Winston Oil Co., 109 F.2d 1015, 24 A.F.T.R. (P-H) 459, 1939 U.S. App. LEXIS 2484 (10th Cir. 1939).
Opinion
Reversed and remanded with instructions to redetermine the tax and in computing the depletion allowance to deduct the drilling and development cost from the gross income from the lease in determining the net income therefrom for the purpose of applying the limitation of fifty per cent of the net income.
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Bluebook (online)
109 F.2d 1015, 24 A.F.T.R. (P-H) 459, 1939 U.S. App. LEXIS 2484, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-winston-oil-co-ca10-1939.