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Samson Tire & Rubber Corp. v. Rogan

SAMSON TIRE & RUBBER CORPORATION v. ROGAN, Collector of Internal Revenue

Samson Tire & Rubber Corp. v. Rogan, 140 F.2d 457 (9th Cir. 1943)
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Court
Court of Appeals for the Ninth Circuit · U.S. Courts of Appeals
Decided
August 30, 1943
Docket
No. 10201
Judges
Denman, Mathews, Stephens
Citations
140 F.2d 45732 A.F.T.R. (P-H) 651943 U.S. App. LEXIS 2170

Opinion of the Court

Text extracted by OCR from a scanned original; check the original for exact wording.

PER CURIAM.

The motion of appellant to recall the mandate and re-tax costs against the collector, is well founded. Cf. United States v. Nunnally Invest. Co., 316 U.S. 258 , 62 S.Ct. 1064 , 86 L.Ed. 1455 , 140 A.L.R. 792 ; Huntley v. So. Oregon Sales, 9 Cir., 104 F.2d 153 ; United States v. Morrisdale Coal Co., D.C.E.D.Pa., 46 F.Supp. 356 ; Brauch v. Birmingham, D.C.N.D. Iowa, 49 F.Supp. 229 .

The mandate is ordered recalled and the clerk ordered to tax the costs.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1946: 11959: 11961: 11973: 11988: 219462026peak 1988 · 2

Relies on it most ⓘ

  1. Lichter Foundation, Inc. v. Russell A. Welch, Collector of Internal Revenue269 F.2d 142 (6th Cir. 1959)
  2. Clyde A. Perkins v. Standard Oil Company of California487 F.2d 672 (9th Cir. 1973)
  3. Zipfel v. Halliburton Co.861 F.2d 565 (9th Cir. 1988)
  4. Epsen Lithographers, Inc. v. O'Malley67 F. Supp. 181 (D. Neb. 1946)
  5. F. M. Williams v. George D. Patterson, District Director of Internal Revenue289 F.2d 485 (5th Cir. 1961)
  6. Shereen Ramona Zipfel, Individually and as Administratrix of Ian Charles Zipfel, Deceased v. Halliburton Company Atlantic Richfield Company Crowley Maritime Corporation Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd. Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, Ptd, Ltd. Hudbay Oil (Malacca), Ltd. Dome Petroleum, Ltd. Dome Petroleum Corporation Arco Oil and Gas Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation, Ten Fong Craig, Individually and as Administratrix of the Estate of William Henry Craig, Deceased v. Atlantic Richfield Company Crowley Maritime Corporation Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd. Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, S.A. Brinkerhoff Maritime Drilling, Pte, Ltd. Hudbay Oil (Malacca), Ltd. Dome Petroleum Ltd. Dome Petroleum Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation - Chan Luck Chee v. McClelland Engineers, Inc. McClelland Engineers, S.A. McClelland Engineers Sdn. Bhd. Halliburton Company Atlantic Richfield Company Crowley Maritime Corporation Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd. Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, S.A. Brinkerhoff Maritime Drilling, Pte, Ltd. Dome Petroleum, Ltd., Dome Petroleum Corporation Arco Oil and Gas Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation, Vyner Gerard Albuquerque v. Oceaneering International, Inc. Oceaneering International, Sdn, Bhd. Halliburton Company Atlantic Richfield Company Crowley Maritime Corporation, Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd. Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, Pte, Ltd. Hudbay Oil (Malacca), Ltd. Dome Petroleum, Ltd. Dome Petroleum Corporation Arco Oil and Gas Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation, Patrick Paul Grunke v. Atlantic Richfield Company Crowley Maritime Corporation Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, S.A. Brinkerhoff Maritime Drilling Pte, Ltd. Hudbay Oil (Malacca), Ltd. Dome Petroleum, Ltd. Dome Petroleum Corporation Arco Oil and Gas Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation861 F.2d 565 (9th Cir. 1988)

Most recent

  1. Shereen Ramona Zipfel, Individually and as Administratrix of Ian Charles Zipfel, Deceased v. Halliburton Company Atlantic Richfield Company Crowley Maritime Corporation Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd. Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, Ptd, Ltd. Hudbay Oil (Malacca), Ltd. Dome Petroleum, Ltd. Dome Petroleum Corporation Arco Oil and Gas Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation, Ten Fong Craig, Individually and as Administratrix of the Estate of William Henry Craig, Deceased v. Atlantic Richfield Company Crowley Maritime Corporation Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd. Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, S.A. Brinkerhoff Maritime Drilling, Pte, Ltd. Hudbay Oil (Malacca), Ltd. Dome Petroleum Ltd. Dome Petroleum Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation - Chan Luck Chee v. McClelland Engineers, Inc. McClelland Engineers, S.A. McClelland Engineers Sdn. Bhd. Halliburton Company Atlantic Richfield Company Crowley Maritime Corporation Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd. Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, S.A. Brinkerhoff Maritime Drilling, Pte, Ltd. Dome Petroleum, Ltd., Dome Petroleum Corporation Arco Oil and Gas Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation, Vyner Gerard Albuquerque v. Oceaneering International, Inc. Oceaneering International, Sdn, Bhd. Halliburton Company Atlantic Richfield Company Crowley Maritime Corporation, Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd. Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, Pte, Ltd. Hudbay Oil (Malacca), Ltd. Dome Petroleum, Ltd. Dome Petroleum Corporation Arco Oil and Gas Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation, Patrick Paul Grunke v. Atlantic Richfield Company Crowley Maritime Corporation Brinkerhoff Maritime Drilling, Inc. Continental Oil Company (Conoco, Inc.) Hudson Bay Oil & Gas Company, Ltd Hudbay Oil, Ltd. (Indonesia) Brinkerhoff Maritime Drilling, S.A. Brinkerhoff Maritime Drilling Pte, Ltd. Hudbay Oil (Malacca), Ltd. Dome Petroleum, Ltd. Dome Petroleum Corporation Arco Oil and Gas Corporation Pt Airfast Services Indonesia and Exquisitor Helicopter Corporation861 F.2d 565 (9th Cir. 1988)
  2. Zipfel v. Halliburton Co.861 F.2d 565 (9th Cir. 1988)
  3. Clyde A. Perkins v. Standard Oil Company of California487 F.2d 672 (9th Cir. 1973)
  4. F. M. Williams v. George D. Patterson, District Director of Internal Revenue289 F.2d 485 (5th Cir. 1961)
  5. Lichter Foundation, Inc. v. Russell A. Welch, Collector of Internal Revenue269 F.2d 142 (6th Cir. 1959)
  6. Epsen Lithographers, Inc. v. O'Malley67 F. Supp. 181 (D. Neb. 1946)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 4

DepthCaseCited by
United States v. Nunnally Inv. Co., 316 U.S. 258 (1942) 37
Huntley v. Southern Or. Sales, Inc., 104 F.2d 153 (9th Cir. 1939) 13
United States v. Morrisdale Coal Co., 46 F. Supp. 356 (E.D. Pa. 1942) 5
Brauch v. Birmingham, 49 F. Supp. 229 (N.D. Iowa 1943) 3

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