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Burnet Vs. Harmel
Cites for this judgment
- US Supreme Court
- Nov 07, 1932
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U.S. 103 (1932) U.S. Supreme Court Burnet v. HarmelSearch
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U.S. 103 (1932) Burnet v. HarmelSearch
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as receipts from a sale of capital assets within the meaning of the Revenue Act, supra. Group No. 1 Oil Corp. v. BassSearch
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was reversed by the Court of Appeals for the Fifth Circuit, 56 F.2d 153, following its earlier decision in Ferguson v. CommissionerSearch
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decision below with that of the Court of Claims, under corresponding provisions of the Revenue Act of 1921, in Hirschi v. UnitedSearch
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Alexander v. KingSearch
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incident, rather than a sale of the land or of any interest in it or in its mineral content. Stratton's Independence v. HowbertSearch
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Von Baumbach v. SargentSearch
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respect to the proceeds of mining operations carried on by the corporate owner on its land, Stratton's Independence v. PageSearch
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Brief any citation in this list with AI Studio
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Goldfield Consolidated Mines v. ScottSearch
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Stanton v. BalticSearch
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respect to payments made by the lessee to the corporate lessor under the provisions of a mining lease, Von Baumbach v. SargentSearch
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United States v. BiwabikSearch
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but were income to the lessor, like payments of rent. And, before the 1921 Act, this Court had indicated ( see Eisner v. MacomberSearch
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since the Sixteenth Amendment, has the same meaning that it had in the Act of 1909. Merchants' Loan & Trust Co. v. SmietankaSearch
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Southern Pacific Co. v. LoweSearch
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U. S. 330 , 247 U. S. 335 . Congress legislated in the light of this history, cf. United States v. MerriamSearch
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Old Colony R. Co. v. CommissionSearch
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In Group No. 1 Oil Corp. v. BassSearch
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necessarily led to the conclusion that the lessee's income was not immune from federal income tax. Compare Burnet v. CoronadoSearch
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purpose, is to be interpreted so as to give a uniform application to a nationwide scheme of taxation. See Weiss v. WienerSearch
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taxing act, by express language or necessary implication, makes its own operation dependent upon state law. See Crooks v. HarrelsonSearch
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United States v. CambridgeSearch
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Tyler v. UnitedSearch
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has its own criteria, irrespective of any particular characterization of the payments in the local law. See Weiss v. WienerSearch
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the landowner when he conducts mining operations on his own land. But, as was pointed out in Stratton's Independence v. HowbertSearch
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apparently because it assumed that the statute authorizes a depletion allowance upon the royalties alone. See Ferguson v. CommissionerSearch
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a)(10), Revenue Act of 1921, Art. 215, Treasury Regulations 62. Cf. Murphy Oil Co. v. BurnetSearch
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F.2d 17. The distinction, so far as we are advised, has not been taken in any other case. See Alexander v. KingSearch
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Ferguson v. CommissionerSearch
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Burkett v. CommissionerSearch
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Berg v. CommissionerSearch
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Hirschi v. UnitedSearch
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or gas, are any more to be taxed as capital gains than royalties which are measured by the actual production. See Work v. MosierSearch
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was held not to embrace receipts of the lessor from an oil and gas lease in Burkett v. CommissionerSearch
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F.2d 891, and, in Alexander v. KingSearch
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U.S. Supreme Court Burnet v. HarmelSearch
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Oil Corp. v. BassSearch
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Alexander v. KingSearch
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Stratton's Independence v. HowbertSearch
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Von Baumbach v. SargentSearch
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Stratton's Independence v. PageSearch
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Stanton v. BalticSearch
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Merchants' Loan & Trust Co. v. SmietankaSearch
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