Legal Opinion
Meyer Handelman, William Handelman, Donald N. Hanson, Laird Lucas and Frederick T. Weyerhaeuser, Trustees v. The United States
United States Court of Claims
Decided May 25, 1966No. 169-63PublishedCited by 9 opinions
1Opinion of the Court
PER CURIAM: **
Plaintiff brings this action for a refund of income taxes for the years 1954-1958, alleging it is entitled to claim a 15-percent-depletion allowance on all ad va-lorem taxes on minerals in place paid by its lessees.
Plaintiff, Mississippi Land Company, is the owner of certain iron-ore-bearing lands in Minnesota. These lands were subject to various operating leases during the years in question, 1954 through 1958. Only five of the leased mines thereon are involved in this action.
Under the terms of each lease, the lessee was to pay plaintiff a royalty of so much per ton on all ore…
2Cases cited16 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Anderson v. HelveringSupreme Court of the United States · 1940
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Thomas v. PerkinsSupreme Court of the United States · 1937
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States Steel Corporation v. United StatesDistrict Court, S.D. New York · 1967
- Callahan Mining Corp. v. CommissionerUnited States Tax Court · 1969
- The Louisiana Land and Exploration Company v. Charles A. Donnelly, Formerly Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Briscoe v. United StatesUnited States Court of Claims · 1976
- McLean v. CommissionerUnited States Tax Court · 1970
4 more not listed; retrieve them via the Exa API.