Legal Opinion
Burton-Sutton Oil Co. v. Commissioner of Int. Rev.
Court of Appeals for the Fifth Circuit
Decided July 6, 1945No. 11275, 11285PublishedCited by 18 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
These petitions for review, one brought by the taxpayer and the other by the Commissioner, involve income and excess profits taxes for the years 1936, 1937, and 1938. They are from the same decision of the Tax Court, and were consolidated in this court for hearing and disposition.
The issue on each petition arises out of the ownership and operation by the taxpayer of a mineral lease covering a section of land in Louisiana upon which, at the time here involved, 19 producing oil wells had been drilled. The agreement by which the taxpayer acquired its working interest…
2Cases cited22 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Shields v. BarrowSupreme Court of the United States · 1855
- Barney v. Baltimore CitySupreme Court of the United States · 1868
- Murphy Oil Co. v. BurnetSupreme Court of the United States · 1932
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
17 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Louisiana Land & Exp. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1947
- Max Lutz and Ruth Lutz v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Dravo Corporation v. The United StatesUnited States Court of Claims · 1965
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
13 more not listed; retrieve them via the Exa API.