Legal Opinion
Choate v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 13, 1944No. Nos. 2789, 2790PublishedCited by 4 opinions
1Opinion of the Court
KENNEDY, District Judge.
This is a tax case in which the taxpayer and the Commissioner of Internal Revenue have petitioned for review of an order of the Tax Court of the United States entered on February 12, 1943.
Briefly stated the litigation arises out of the following circumstances: One Baker executed an oil and gas lease on land owned by her in fee to one Tunstill, which lease provided for a cash consideration with an over-riding royalty. Subsequently, and by mien- conveyances, the lease came into the ownership of a co-partnership known as Choate and Hogan. In 1938, under a contract with…
2Cases cited7 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Palmer v. BenderSupreme Court of the United States · 1932
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
- McLean v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Cullen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Lawrence v. CommissionerUnited States Tax Court · 1957
- Choate v. CommissionerSupreme Court of the United States · 1945
- United States v. Paul White and Anna Lee WhiteCourt of Appeals for the Tenth Circuit · 1962
- Lawrence v. CommissionerUnited States Tax Court · 1957