Hampton v. Commissioner
United States Board of Tax Appeals
Held, that oil and gas royalties received in the taxable year by petitioner, a married woman residing in Texas, from lands situated in Oklahoma, in the mineral rights of which she owned a beneficial interest as a member of the Osage Tribe of Indians, constituted her separate income.
1Opinion of the Court
*854OPINION.
Tkammell :•
This is a proceeding,for the r.edetermination of a deficiency in income tax for the year 1923. in the amount-of $883.33. The sole issue is whether certain oil and gas royalties and bonus received by petitioner during the taxable year as a member of the Osage Tribe of Indians from lands located in the State of Oklahoma, petitioner being married and residing with her husband in the State of Texas, constituted community income taxable one half to petitioner and one half to her husband.
The facts were stipulated by the parties as follows:
Bosalie Hampton, petitioner, is a member…
2Cases cited13 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Irwin v. GavitSupreme Court of the United States · 1925
- United States v. RobbinsSupreme Court of the United States · 1926
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Warburton v. WhiteSupreme Court of the United States · 1900
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Hammonds v. CommissionerUnited States Board of Tax Appeals · 1938
- Hampton v. CommissionerUnited States Board of Tax Appeals · 1934
- Skaggs v. CommissionerUnited States Board of Tax Appeals · 1938
- Stewart v. CommissionerUnited States Board of Tax Appeals · 1937