Estate of Roberts v. Commissioner
United States Tax Court
At the time of her death, decedent, as the owner of the surface, held certain so-called agency rights in the mineral estate in Texas lands, pursuant to the provisions of the Texas Relinquishment Act. Held, such rights are not a separate interest in property includable in decedent's gross estate under sec. 2033, I.R.C. 1954. Held, further, the amount by which decedent's rights in the surface were enhanced by such so-called agency rights is determined.
1Opinion of the Court
Estate of Mattie Roberts, Deceased, Ray Roberts, Independent Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Roberts v. Commissioner
Docket No. 5712-70
United States Tax Court
59 T.C. 128; 1972 U.S. Tax Ct. LEXIS 41; 43 Oil & Gas Rep. 585;
October 19, 1972, Filed
Decision will be entered under Rule 50.
At the time of her death, decedent, as the owner of the surface, held certain so-called agency rights in the mineral estate in Texas lands, pursuant to the provisions of the Texas Relinquishment Act. Held, such rights are not a separate interest in property includable in…
2Cases cited21 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- United States v. MitchellSupreme Court of the United States · 1971
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Texas Co. v. State & Duval County Ranch Co.Texas Supreme Court · 1955
- Greene v. RobisonTexas Supreme Court · 1928
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