Legal Opinion
Burt v. United States
United States Court of Claims
Decided March 4, 1959No. 120-56PublishedCited by 13 opinions
1Opinion of the Court
JONES, Chief Judge.
The basic issue in this case is how the statutory depletion allowance under the special terms of the iron ore mining lease involved here shall be divided between lessor and lessee. The incidental question is whether plaintiffs, as lessors, are entitled to include as a part of their gross income from the property the ad valorem taxes paid by the operating lessee pursuant to the terms of the lease contract.
The plaintiffs (hereinafter referred to as “lessor”) owned a Viz interest in the lands containing the minerals that were the subject matter of the taxes in question. The…
2Cases cited10 opinions
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- State v. EvansSupreme Court of Minnesota · 1906
- Lake Superior Consolidated Iron Mines v. LordSupreme Court of the United States · 1926
- State Ex Rel. Inter-State Iron Co. v. ArmsonSupreme Court of Minnesota · 1926
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States Steel Corporation v. United StatesDistrict Court, S.D. New York · 1967
- Higgins v. CommissionerUnited States Tax Court · 1959
- Callahan Mining Corp. v. CommissionerUnited States Tax Court · 1969
- Meyer Handelman, William Handelman, Donald N. Hanson, Laird Lucas and Frederick T. Weyerhaeuser, Trustees v. The United StatesUnited States Court of Claims · 1966
- Clyde Guthrie and Edith D. Guthrie v. United StatesCourt of Appeals for the Sixth Circuit · 1963
8 more not listed; retrieve them via the Exa API.