LITTLE FOUR OIL & GAS CO.
v.
LEWELLYN, FORMERLY COLLECTOR; AND SAME V. HEINER, COLLECTOR OF INTERNAL REVENUE
LITTLE FOUR OIL & GAS CO.
LEWELLYN, FORMERLY COLLECTOR; AND SAME V. HEINER, COLLECTOR OF INTERNAL REVENUE
280 U.S. 613
Supreme Court of the United States (1930)
Positive Treatment
Cited by 2 cases
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Twin Bell Oil Syndicate v. Helvering, 70 F.2d 402 (9th Cir. 1934)…lis v. Commissioner, 58 F.(2d) 121-123, and Sloan v. Commissioner, 63 F.(2d) 666, 669, 670. The same rule has been followed in other Federal jurisdictions. In Little Four Oil & Gas Co. v. Lewellyn (C. C. A. 3) 35 F.(2d) 149, 150, certiorari denied 280 U. S. 613, 50 S. Ct. 162, 74 L. Ed. 655, the court said: “The theory that the distinction between trusts of these classes and their consequent liability for taxes is based on the powers exercised by the shareholders —great or little — is no longer seriously r…