Crews v. Commissioner
United States Board of Tax Appeals
Gross income from an interest in oil and gas property, as a basis for depletion under section 114(b)(3) of the Revenue Act of 1928, is the gross amount for which production is sold.
1Opinion of the Court
RALPH W. CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ROBERT E. CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
AMY TRESNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MARY WILLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
CHARLES CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Crews v. Commissioner
Docket Nos. 66701-66703, 66718, 66766.
United States Board of Tax Appeals
30 B.T.A. 615; 1934 BTA LEXIS 1293;
May 2, 1934, Promulgated
Gross income from an interest in oil and gas property, as a basis for…
2Cases cited1 opinion
- Crews v. CommissionerUnited States Board of Tax Appeals · 1934