Legal Opinion
Burton-Sutton Oil Co. v. Commissioner
Supreme Court of the United States
Decided April 22, 1946No. 361PublishedCited by 396 opinions
1Opinion of the CourtJustice Reed
The taxpayer, the petitioner here, is the operating company for the production of oil from Louisiana lands. The taxpayer acquired a contract from J. G. Sutton, grantee in the contract, that imposed upon the grantee the obligation to develop the oil land. For that purpose the contract transferred to the grantee all oil rights previously obtained by S. W. Sweeney by a lease from the owners of the land, the Cameron Parish School Board. Through another transaction the grantor in the Sutton contract, the Gulf Refining Company of Louisiana, acquired these rights from Sweeney. An underlying oil…
2Cases cited21 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Palmer v. BenderSupreme Court of the United States · 1932
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Anderson v. HelveringSupreme Court of the United States · 1940
16 more not listed; retrieve them via the Exa API.
3Cited by396 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- The Sommers Drug Stores Co. Employee Profit Sharing Trust, Cross-Appellant v. Corrigan Enterprises, Inc. And Walter N. Corrigan, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1986
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
391 more not listed; retrieve them via the Exa API.