Case Name: CONTINENTAL OIL COMPANY v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1946-05-20
Citations: 106 Ct. Cl. 851
Docket Number: No. 45730
Parties: CONTINENTAL OIL COMPANY v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 106
Pages: 851–851

Head Matter:
CONTINENTAL OIL COMPANY v. THE UNITED STATES
[No. 45730]
[104 C. Cls. 795;
328 U. S. —]

Opinion:
Excess profits tax; equity invested capital; exchanges of stock; basis of valuation. Judgment for plaintiff.
Plaintiff's petition for writ of certiorari denied by the Supreme Court May 20, 1946.