Legal Opinion
Parsons v. Smith
Supreme Court of the United States
Decided April 6, 1959No. 218PublishedCited by 136 opinions
1Opinion of the CourtJustice Whittaker
These tax refund cases present the question whether petitioners, Parsons in No. 218 and Huss in No. 305, are entitled to an allowance for depletion on amounts received by them under contracts with the owners of coal-bearing lands for the strip mining of coal from those lands and the delivery of it to the landowners. The cases were heard by the same courts below. The District Court ruled that petitioners had no depletable interest in the coal in place and rendered judgment for the respondent— collector in each case. The Court of Appeals affirmed both judgments. 255 F. 2d 595, 599. Because of…
2Cases cited11 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- United States v. LudeySupreme Court of the United States · 1927
- 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
6 more not listed; retrieve them via the Exa API.
3Cited by136 opinions
- Paragon Jewel Coal Co. v. CommissionerSupreme Court of the United States · 1965
- Wood v. CommissionerUnited States Tax Court · 1964
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
- Nathaniel C. Wood and Gertrude L. Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationCourt of Appeals for the Third Circuit · 1990
131 more not listed; retrieve them via the Exa API.