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Helvering Vs. Falk
Cites for this judgment
- US Supreme Court
- Jan 15, 1934
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U.S. 183 (1934) U.S. Supreme Court Helvering v. FalkSearch
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U.S. 183 (1934) Helvering v. FalkSearch
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were entitled to an allowance of a deduction for depletion, each in his proportionate share. Distinguishing Anderson v. WilsonSearch
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this Court has often recognized that this immunity enures to the beneficial owners of the economic interest. Lynch v. Alworth-StephensSearch
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particular legal form of the taxpayer's interest in the property to be depleted was recognized by this Court in Lynch v. Alworth-StephensSearch
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for depletion, contrary to what we regard as the plain intent of the statute. The petitioner relies upon Anderson v. WilsonSearch
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or its income. It is not denied that the entire amount thus received by them is income which may be taxed. See Burnet v. HarmelSearch
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Stanton v. BalticSearch
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Mining Co., 240 U. S. 103 , 240 U. S. 114 . Cf. Lynch v. HornbySearch
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income, for some part of his capital worn away or exhausted in the process of producing the income, see Murphy Oil Co. v. BurnetSearch
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United States v. Dakota-MontanaSearch
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which has produced it. This was not doubted where the deduction claimed, but denied, was for depreciation, Weiss v. WienerSearch
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permitted to deduct an allowance for depletion from royalties received from the production of an oil well in Palmer v. BenderSearch
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U.S. Page 291 U. S. 191 551, and of a mine in Lynch v. Alworth-StephensSearch
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the income does not differ from that for depreciation or obsolescence when allowed as a deduction. See United States v. LudeySearch
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Gambrinus Brewery Co. v. AndersonSearch
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to the trustees. The taxpayer may not claim the benefit of a deduction which the statute grants to another, Dalton v. BowersSearch
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Burnet v. CommonwealthSearch
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U.S. Supreme Court Helvering v. FalkSearch
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Distinguishing Anderson v. WilsonSearch
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Lynch v. Alworth-StephensSearch
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Anderson v. WilsonSearch
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See Burnet v. HarmelSearch
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Cf. Lynch v. HornbySearch
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See United States v. LudeySearch
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