True Oil Co. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• discussing congressional intent for referencing to Natural Gas Policy Act of 1978 sec. 503 and concluding that the taxpayer had to follow certification procedures outlined in that section as a prerequisite to claiming a section 29/45K FNS credit
• \The word must be placed in context with the remaining language of the statute[.]\

Source: CourtListener parenthetical corpus (CC0).

Cited by

24 cases in this archive cite this case; the 20 most cited are listed.

• Ansari v. Qwest Communications Corp.
  Tenth Circuit· 2005-07-12· cited 66×
• Office of Thrift Supervision v. Overland Park Financial Corp.
  Tenth Circuit· 2001-01-05· cited 63×
• The Limited, Inc., and Consolidated Subsidiaries v. Commissioner of Internal Revenue
  Sixth Circuit· 2002-04-11· cited 62×
• Vons Companies, Inc. v. United States
  Federal Claims· 2001-11-06· cited 61×
• Fulghum v. Embarq Corporation
  Tenth Circuit· 2015-04-27· cited 40×
• Security State Bank v. Commissioner
  Tenth Circuit· 2000-06-07· cited 37×
• United States v. Douglas G. Thompson Roger D. Thompson
  Tenth Circuit· 2002-04-16· cited 28×
• United States v. Neal
  Tenth Circuit· 2001-05-18· cited 25×
• Scanlon White, Inc. v. Commissioner
  Tenth Circuit· 2006-12-19· cited 23×
• United States v. Wesley
  Tenth Circuit· 2023-02-28· cited 20×
• American International Specialty Lines Insurance v. A.T. Massey Coal Co.
  E.D. Virginia· 2009-06-02· cited 18×
• HealthTrio, Inc. v. Centennial River Corp. (In Re Healthrio, Inc.)
  Tenth Circuit· 2011-08-05· cited 14×
• Koch Industries, Inc. v. United States
  Tenth Circuit· 2010-04-27· cited 13×
• McDaniel v. Navient Solutions, LLC (In re McDaniel)
  D. Colorado· 2018-09-24· cited 13×
• United States v. Terry Lynn Nichols
  Tenth Circuit· 1999-07-12· cited 10×
• In Re Curtis
  D. Utah· 2006-07-11· cited 7×
• Fulghum v. Embarq Corporation
  Tenth Circuit· 2015-02-24· cited 1×
• O'Shaughnessy v. Commissioner
  Eighth Circuit· 2003-06-13· cited 1×
• L&T Fabrication & Construction, Inc. v. Secretary of Labor
  Tenth Circuit· 1999-11-29
• Unnamed case
  Eighth Circuit· 2003-06-13

Cites

18 cases in this archive are cited by this case.

• K Mart Corp. v. Cartier, Inc.
  Supreme Court· 1988-05-31· cited 1,097×
• United States v. Locke
  Supreme Court· 1985-04-01· cited 836×
• Badaracco v. Commissioner
  Supreme Court· 1984-01-17· cited 651×
• Commissioner v. Soliman
  Supreme Court· 1993-01-12· cited 199×
• United States v. Roberts
  Tenth Circuit· 1996-07-08· cited 77×
• Utah v. Babbitt
  Tenth Circuit· 1995-04-26· cited 46×
• Sundance Associates, Inc. v. Reno
  Tenth Circuit· 1998-03-23· cited 45×
• United States v. Reider
  Tenth Circuit· 1996-12-31· cited 25×
• Ramah Navajo Chapter v. Lujan
  Tenth Circuit· 1997-05-08· cited 25×
• Pennzoil Company v. Federal Energy Regulatory Commission
  Fifth Circuit· 1982-03-22· cited 24×
• American Stores Co. v. Commissioner
  Tenth Circuit· 1999-03-09· cited 23×
• Unnamed case
  Tenth Circuit· 1988-01-11· cited 23×
• Emery L. Negonsott v. Harold Samuels and the Attorney General of the State of Kansas
  Tenth Circuit· 1991-05-08· cited 23×
• Williston Basin Interstate Pipeline Company v. Federal Energy Regulatory Commission, Arco Oil and Gas Company, Intervenor
  D.C. Circuit· 1987-04-24· cited 12×
• Marathon Oil Company v. Federal Energy Regulatory Commission
  D.C. Circuit· 1995-10-27· cited 11×
• WRT Energy Corp. v. Federal Energy Regulatory Commission
  Fifth Circuit· 1997-02-28· cited 8×
• Storm Plastics, Inc. v. The United States of America
  Tenth Circuit· 1985-08-20· cited 8×
• Oxy U.S.A., Inc. v. Seagull Natural Gas Company, F/k/a Liberty Natural Gas
  Fifth Circuit· 1992-01-03· cited 1×