Hampton v. Commissioner
United States Board of Tax Appeals
Held, that oil and gas royalties received in the taxable year by petitioner, a married woman residing in Texas, from lands situated in Oklahoma, in the mineral rights of which she owned a beneficial interest as a member of the Osage Tribe of Indians, constituted her separate income.
1Opinion of the Court
ROSALIE HAMPTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hampton v. Commissioner
Docket No. 28708.
United States Board of Tax Appeals
31 B.T.A. 853; 1934 BTA LEXIS 1025;
December 6, 1934, Promulgated
Held, that oil and gas royalties received in the taxable year by petitioner, a married woman residing in Texas, from lands situated in Oklahoma, in the mineral rights of which she owned a beneficial interest as a member of the Osage Tribe of Indians, constituted her separate income.
Thomas J. Reilly, Esq., for the petitioner.
O. W. Swecker, Esq., for the respondent.
TRAMMELL
OPINION.
TRA…
2Cases cited1 opinion
- Hampton v. CommissionerUnited States Board of Tax Appeals · 1934