Roeser & Pendleton, Inc., Transferee of Part of Assets of M-B-K Drilling Company, Inc., Dissolved v. Commissioner of Internal Revenue

196 F.2d 221, 44 A.F.T.R. (P-H) 6, 1952 U.S. App. LEXIS 4238
CourtCourt of Appeals for the Tenth Circuit
DecidedMarch 29, 1952
Docket4353
StatusPublished

This text of 196 F.2d 221 (Roeser & Pendleton, Inc., Transferee of Part of Assets of M-B-K Drilling Company, Inc., Dissolved v. Commissioner of Internal Revenue) 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
Roeser & Pendleton, Inc., Transferee of Part of Assets of M-B-K Drilling Company, Inc., Dissolved v. Commissioner of Internal Revenue, 196 F.2d 221, 44 A.F.T.R. (P-H) 6, 1952 U.S. App. LEXIS 4238 (10th Cir. 1952).

Opinion

196 F.2d 221

ROESER & PENDLETON, Inc., transferee of part of assets of M-B-K Drilling Company, Inc., dissolved,
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 4353.

United States Court of Appeals Tenth Circuit.

March 29, 1952.

On Petition to Review the Decision of the Tax Court of the United States, 15 T.C. 966.

C. D. Ellison, Oklahoma City, Okl., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Department of Justice, Washington, D. C., and Charles Oliphant, Chief Counsel, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.

PER CURIAM.

Affirmed per stipulation on authority, M-B-K Drilling Company, Inc., etc., v. Commissioner of Internal Revenue, 10 Cir., 1952, 194 F.2d 221.

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Related

Roeser & Pendleton, Inc. v. Commissioner
15 T.C. 966 (U.S. Tax Court, 1950)

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196 F.2d 221, 44 A.F.T.R. (P-H) 6, 1952 U.S. App. LEXIS 4238, Counsel Stack Legal Research, https://law.counselstack.com/opinion/roeser-pendleton-inc-transferee-of-part-of-assets--ca10-1952.