Legal Opinion

Anderson v. Helvering

Supreme Court of the United States

Decided May 20, 1940No. Nos. 682, 683PublishedCited by 333 opinions

1Opinion of the CourtJustice Murphy

Oklahoma City Company in 1931 owned certain royalty interests, fee interests, and deferred oil payments in properties in Oklahoma. During that year it entered into a written contract with petitioner Prichard providing for the conveyance to him of these interests for the agreed consideration of one hundred sixty thousand dollars, payable fifty thousand in cash and one hundred ten thousand from one-half of the proceeds received by him which might be derived from oil and gas produced from the properties and from the sale of fee title to any or all of the land conveyed. Interest at the rate of 6%…

2Cases cited20 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Burnet v. HarmelSupreme Court of the United States · 1932
  3. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  4. Palmer v. BenderSupreme Court of the United States · 1932
  5. United States v. LudeySupreme Court of the United States · 1927

15 more not listed; retrieve them via the Exa API.

3Cited by333 opinions

  1. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  2. Commissioner v. BrownSupreme Court of the United States · 1965
  3. Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
  4. Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
  5. Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946

328 more not listed; retrieve them via the Exa API.

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