Legal Opinion
Commissioner of Internal Revenue v. Fleming
Court of Appeals for the Fifth Circuit
Decided March 7, 1936No. 7899, 7914PublishedCited by 42 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
These cases bring under review redeterminations by the Board of Tax Appeals of income taxes of William Fleming for 1928 and 1929 by which his income arising on a sale in each of those years of an interest in oil leases in Texas was taxed after allowing him a percentage depletion of 27½ per cent, against such part of the money received as came from reserved oil, but denying it as to such part as was the purchaser’s cash. The Commissioner contends that neither kind of payment should carry a depletion allowance, and the taxpayer contends that both should.
Fleming owned an…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Burnet v. HarmelSupreme Court of the United States · 1932
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Palmer v. BenderSupreme Court of the United States · 1932
- United States v. LudeySupreme Court of the United States · 1927
7 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Phillips Petroleum Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
- Hammonds v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
- United States v. Raymond H. Witte and Lillian B. WitteCourt of Appeals for the Fifth Circuit · 1962
- Cowden v. CommissionerCourt of Appeals for the Fifth Circuit · 1961
- Day v. CommissionerUnited States Tax Court · 1970
37 more not listed; retrieve them via the Exa API.