Legal Opinion
Porter Royalty Pool v. Commissioner of Internal Rev.
Court of Appeals for the Sixth Circuit
Decided February 3, 1948No. 10443PublishedCited by 27 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petitioner, Porter Royalty Pool, Inc., seeks a review of the decision of the Tax Court that there are deficiencies in its income taxes for the years 1940 and 1941 in the respective amounts of $70.81 and $49,943.20. The facts were stipulated, and as found by the Tax Court, are briefly as follows :
The petitioner is a Michigan corporation and filed its returns for the years involved with the Collector at Detroit. Prior to December 31, 1933, certain owners in fee of lands executed oil and gas leases to certain lessees in which they conveyed, for a term of years and so long…
2Cases cited16 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Corliss v. BowersSupreme Court of the United States · 1930
11 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- J. Bryant Kasey and Maryann Kasey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Kasey v. CommissionerUnited States Tax Court · 1970
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Karczewski v. Baltimore and Ohio Railroad CompanyDistrict Court, N.D. Illinois · 1967
22 more not listed; retrieve them via the Exa API.