Legal Opinion
Reynolds v. Cooper
Supreme Court of the United States
Decided January 15, 1934No. Nos. 227—229PublishedCited by 11 opinions
1Opinion of the CourtJustice McReynolds
In each of these causes a beneficiary received from trustees royalties arising from a lease of oil and gas lands. in Wyoming. Taxes were exacted upon the full amounts so received. Separate ■ suits were brought to recover proper allowances for depletion. The respondents prevailed in both of the courts below. Here the causes were heard together.
The Solicitor General says — “ The question is identical with that raised in Helvering v. Falk, No. 225, October Term, 1933, and the argument made in the Government’s brief in that case is likewise applicable here. . . . There is therefore substantially…
2Cited by11 opinions
- Water Quality Association Employees' Benefit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Jud Plumbing & Heating, Inc. v. CommissionerUnited States Tax Court · 1945
- Inland Development Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1941
- Hurley v. United StatesDistrict Court, N.D. Oklahoma · 1935
- Garwood Irrigation Co. v. Comm'rUnited States Tax Court · 2006
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