Legal Opinion
Bernuth v. Commissioner
Court of Appeals for the Second Circuit
Decided December 12, 1972No. 209, Docket 72-1736PublishedCited by 19 opinions
1Opinion of the Court
SMITH, Circuit Judge:
Charles M. Bernuth, Shirley P. Ber-nuth, Elizabeth von Bernuth, and the Estate of Carl von Bernuth have appealed from a decision of the Tax Court, 57 T.C. 225 (1971), sustaining the Commissioner’s determination of deficiencies in their income taxes for the year 1959. The question presented for review is whether appellants were entitled to claimed deductions for “intangible drilling and development costs” for several oil and gas wells in which they had frac*712tional interests. For the reasons stated below, we answer that question in the negative, and affirm the decision of…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Dellacroce v. CommissionerUnited States Tax Court · 1984
- Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Cozzi v. CommissionerUnited States Tax Court · 1987
- Peter E.C. Muserlian, Theodora Muserlian and Peter Muserlian v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- In Re CalleryUnited States Bankruptcy Court, D. Massachusetts · 2002
14 more not listed; retrieve them via the Exa API.