Legal Opinion
Commissioner v. Estate of Donnell
Court of Appeals for the Fifth Circuit
Decided October 10, 1969No. 25835PublishedCited by 12 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
In this case we engage the occult mysteries of oil and gas taxation regarding intangible drilling and development costs, depletion, and that alphabetical mystique, the ABC transaction. The taxpayers, H. W. Donnell and Willie H. Donnell, were husband and wife during the years 1959 through 1963. H. W. Donnell died in 1966, and Willie H. Donnell is the executrix of his estate. The taxpayers owned leasehold working interests in oil and gas properties and used the cash method of accounting and reporting their income and expenses from their oil and gas business. This case…
2Cases cited23 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Palmer v. BenderSupreme Court of the United States · 1932
- 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
18 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- C.B. And Ida N. Christie v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Cottingham v. CommissionerUnited States Tax Court · 1975
- Commissioner of Internal Revenue, Petitioner-Respondent v. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners v. Commissioner of Internal Revenue, Petitioner-RespondentCourt of Appeals for the Fifth Circuit · 1969
- Herbel v. CommissionerUnited States Tax Court · 1996
- Heberer v. CommissionerUnited States Tax Court · 1974
7 more not listed; retrieve them via the Exa API.