Bush 1 c/o Stonestreet Lands Co. v. Commissioner
United States Tax Court
Held, petitioner, a producing oil and gas well, found to be a mining partnership which did not qualify as an association taxable as a corporation.
1Opinion of the Court
Bush #1 c/o Stonestreet Lands Co., Petitioner v. Commissioner of Internal Revenue, Respondent
Bush #1 c/o Stonestreet Lands Co. v. Commissioner
Docket No. 3686-64
United States Tax Court
48 T.C. 218; 1967 U.S. Tax Ct. LEXIS 100; 27 Oil & Gas Rep. 87;
May 26, 1967, Filed
Decision will be entered for the petitioner.
Held, petitioner, a producing oil and gas well, found to be a mining partnership which did not qualify as an association taxable as a corporation.
Philip O. North, for the petitioner.
John H. Menzel, for the respondent.
Drennen, Judge.
DRENNEN
Respondent determined a deficiency in petitioner's…
2Cases cited11 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Childers v. NeelyWest Virginia Supreme Court · 1899
- Commissioner of Internal Rev. v. Horseshoe L. SyndicateCourt of Appeals for the Fifth Circuit · 1940
- Hedges v. CommissionerUnited States Tax Court · 1964
6 more not listed; retrieve them via the Exa API.