Legal Opinion
Pugh v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 20, 1931No. 5987PublishedCited by 56 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The petition seeks to review the redetermination by the Board of Tax Appeals of certain income taxes for the years 1920 and 1921. During 1919 a Louisiana plantation, controlled as community property by J. C. Pugh, was put under an oil lease, and oil was discovered. Several wells were brought in and operated during 1920 and 1921. Their operation during 1920 impregnated the land 'surface with oil and salt water, and made it unfit for cultivation, and permanently impaired the value of the plantation for agricultural purposes. The fair market value of the surface rights as…
2Cases cited10 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Frost-Johnson Lumber Co. v. Salling's HeirsSupreme Court of Louisiana · 1922
- O'shea v. New York, C. & St. L. R. Co.Court of Appeals for the Seventh Circuit · 1901
- Allen v. RulandSupreme Court of Connecticut · 1906
5 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Commissioner of Internal Revenue v. FlemingCourt of Appeals for the Fifth Circuit · 1936
- Grummer v. CommissionerUnited States Tax Court · 1966
- Denise Coal Co. v. CommissionerCourt of Appeals for the Third Circuit · 1959
- Reporter Pub. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1953
51 more not listed; retrieve them via the Exa API.