Estate of Arnett v. Commissioner
United States Tax Court
One of the decedents, who were husband and wife, brought suit in 1947 to quiet title and to obtain an accounting for profits against oil companies and individuals who were operating a mineral interest to which the decedent held title.
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One of the decedents, who were husband and wife, brought suit in 1947 to quiet title and to obtain an accounting for profits against oil companies and individuals who were operating a mineral interest to which the decedent held title. A District Court in 1948 in an interlocutory decree adjudged title to have been in the decedent, ordered an accounting of the defendants' profits, and appointed conservators to operate the interest until the litigation was terminated and judgment paid. The court also allowed the defendants to put in evidence of the innocence of their trespass. They were in a…
1Opinion of the Court
OPINION.
Kern, Judge:
The jurisdictional question raised by the motion to dismiss made by petitioners’ counsel on the day when this case was finally and definitely set for trial has been pressed by petitioners again on brief. It may be disposed of without extended discussion. To paraphrase the language used in Edwin W. Eisendrath et al., Executors, 28 B. T. A. 744, 755, 756, since the party who filed the petition herein on behalf of the estate of Thomas E. Arnett and the estate of Clara Belle Arnett was the duly appointed, qualified, and acting administrator of those estates, we conclude that…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
- Daniel S. W. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
16 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Boagni v. CommissionerUnited States Tax Court · 1973
- Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Estate of Clarke v. CommissionerUnited States Tax Court · 1970
- Morgan v. CommissionerUnited States Tax Court · 1961
- General Portland Cement Co., Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
14 more not listed; retrieve them via the Exa API.