Legal Opinion
Farmar v. United States
United States Court of Claims
Decided September 22, 1982No. Nos. 15-80T and 16-80TPublishedCited by 11 opinions
1Opinion of the CourtDavis, Judge
Plaintiffs, Philip D. and Marion J. Farmar, and A. A. and Mary S. Sugg, bring these consolidated refund suits to recover deficiencies assessed by the Internal Revenue Service (IRS or Service) for the taxable year 1976. Farmar and Sugg are owners of a mineral estate in lands located in Texas. They leased their ownership interests to two companies interested in oil and gas exploration. As compensation for the agreements they received lease bonuses, payable in several yearly installments; they were also to receive royalties as oil and gas was extracted from the land. The bonuses were payable no…
2Cases cited36 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- United States v. CorrellSupreme Court of the United States · 1967
- Gould v. GouldSupreme Court of the United States · 1917
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3Cited by11 opinions
- Commissioner v. EngleSupreme Court of the United States · 1984
- Auto-Ordnance Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- May Department Stores Co. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1996
- B.F. Goodrich Company v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Telecom USA Inc v. United StatesCourt of Appeals for the D.C. Circuit · 1999
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