Legal Opinion
Ellis Campbell, Jr., District Director of Internal Revenue v. Bert Fields and Alyne Fields
Court of Appeals for the Fifth Circuit
Decided January 27, 1956No. 15686PublishedCited by 24 opinions
1Opinion of the Court
JONES, Circuit Judge.
The appellees, herein called the taxpayers, were lessees, prior to 1948, of 86 oil and gas leases in the Waskom Field, Harrison and Panola Counties, Texas. There were producing gas wells on these leases or some of them.
By an amendment to its Constitution made in 1917, the State of Texas declared that the conservation and development of the natural resources of the State were public rights and duties, and directed the Legislature to pass all such laws as may be appropriate thereto. Tex. Const. Art. 16, § 59, Vernon’s Ann.St. Pursuant to this directive the Texas Legislature…
2Cases cited13 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Brown v. Humble Oil & Refining Co.Texas Supreme Court · 1935
- Railroad Commission of Texas v. Rowan & Nichols Oil Co.Supreme Court of the United States · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Five Star Manufacturing Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Ingalls v. PattersonDistrict Court, N.D. Alabama · 1958
- Parkin v. Kansas Corporation Comm'nSupreme Court of Kansas · 1984
19 more not listed; retrieve them via the Exa API.