Legal Opinion
Richard M. And Brenda R. Yates v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 23, 1991No. 89-9013PublishedCited by 6 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
Taxpayers appeal an adverse tax court decision.
Taxpayers acquired three separate oil and gas leases of federal minerals through the federal oil and gas lottery. Their cost for each lease was a $10 filing fee and $1 per acre annual delay rental. These three leases covered acreage in North Dakota and in two Wyoming counties, Campbell and Converse. The North Dakota lease was acquired in 1975 and the two Wyoming leases were both acquired in 1977. Each of the three leases was assigned by a separate assignment to three different corporations that apparently were interested in…
2Cases cited9 opinions
- Anderson v. HelveringSupreme Court of the United States · 1940
- Thomas v. PerkinsSupreme Court of the United States · 1937
- Roger M. Dolese and Susan B. Dolese v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1987
- United States v. J. A. Morgan and Myra S. MorganCourt of Appeals for the Fifth Circuit · 1963
- Jon R. And Carol J. Pollei, and Harry W. And Renee L. Patrick v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Revo v. Disciplinary Board Of The Supreme Court For The State Of New MexicoCourt of Appeals for the Tenth Circuit · 1997
- Pleasant v. LovellCourt of Appeals for the Tenth Circuit · 1992
- Pleasant v. LovellCourt of Appeals for the Tenth Circuit · 1992
- Revo v. Disciplinary Board of the Supreme Court for the New MexicoCourt of Appeals for the Tenth Circuit · 1997
- Conley H. Cavanaugh, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
1 more not listed; retrieve them via the Exa API.