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Helvering Vs. MountaIn Producers Corp.
Cites for this judgment
- US Supreme Court
- Mar 07, 1938
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Helvering v. MountainSearch
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Producers Corp. - 303 U.S. 376 (1938) U.S. Supreme Court Helvering v. MountainSearch
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Producers Corp., 303 U.S. 376 (1938) Helvering v. MountainSearch
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with the execution of the trust assumed by the State under the Enabling Act. Pp. 303 U. S. 383 -387. Burnet v. CoronadoSearch
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Oil & Gas Co., 285 U. S. 393 , and Gillespie v. OklahomaSearch
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conflict with a decision of the Circuit Court of Appeals for the Ninth Circuit in the case of Bankline Oil Company v. CommissionerSearch
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Brief any citation in this list with AI Studio
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F.2d 899 ( see Helvering v. BanklineSearch
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be compensation to the owner for the exhaustion of the mineral deposits in the course of production. United States v. LudeySearch
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the taxpayer was permitted to deduct a specified percentage of his gross income from the property. See United States v. Dakota-MontanaSearch
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Helvering v. TwinSearch
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means gross income from the oil and gas ( Helvering v. TwinSearch
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virtue of the declaration of trust, and not by the lessee, the case would fall directly within the decision in Burnet v. CoronadoSearch
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by the State of Oklahoma. In Burnet v. JerginsSearch
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decisions as to the taxing power. The Coronado case was decided as a corollary to the case of Gillespie v. OklahomaSearch
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from sales of his share of oil and gas received under leases of restricted Indian lands. See Choctaw, O. & G. R. Co. v. HarrisonSearch
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We have held that the ruling in the Gillespie case should be limited strictly to cases closely analogous (Burnet v. CoronadoSearch
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to a consulting engineer for work on public projects may be subjected to a federal income tax ( Metcalf & Eddy v. MitchellSearch
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and that the income of independent contractors engaged in carrying on government enterprises may be taxed. James v. DravoSearch
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property of such an agent, and used in the conduct of the agent's operations and necessary for the agency. McCulloch v. MarylandSearch
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average amount of their deposits, although deposits of state funds by state officers are included. Manhattan Company v. BlakeSearch
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to the United States and to the taxation by the Congress of bequests to states or their municipalities. United States v. PerkinsSearch
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held to be invalid as a tax bearing directly upon the exercise of the borrowing power of the government ( Weston v. CharlestonSearch
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Pollock v. Farmers'Search
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the government in the bonds themselves, and the profits of such sales are subject to the federal income tax. Willcuts v. BunnSearch
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supra, p. 282 U. S. 227 . See also Burnet v. JerginsSearch
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ante, p. 303 U. S. 218 , and Helvering v. BanklineSearch
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Oil Co., ante, p. 303 U. S. 362 . In Group No. 1 Oil Corp. v. BassSearch
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of Texas, the leases effected a present sale to the lessee of the oil and gas in place. In Indian Territory Oil Co. v. BoardSearch
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that the effect upon the government is other than indirect and remote. We are convinced that the rulings in Gillespie v. OklahomaSearch
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supra, and Burnet v. CoronadoSearch
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in the consideration and decision of this case. MR. JUSTICE BUTLER, dissenting. At least since M'Culloch v. MarylandSearch
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upon them. A few citations will be sufficient to suggest the character of the change so wrought. M'Culloch v. MarylandSearch
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Farmers' & Mechanics' Bank v. MinnesotaSearch
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carried to an extent that will entirely arrest governmental operations. The Court rested that decision upon M'Culloch v. MarylandSearch
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Choctaw, O. & G. R. Co. v. HarrisonSearch
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Page 303 U. S. 389 Indian Territory Oil Co. v. OklahomaSearch
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U. S. 501 , held that net income derived from leases like those considered in Choctaw, O. & G. R. v. HarrisonSearch
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supra, and Indian Territory Oil Co. v. OklahomaSearch
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Page 303 U. S. 390 Jaybird Mining Co. v. WeirSearch
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In Burnet v. CoronadoSearch
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of its share of the oil received under the lease of state school lands, this Court expressly overrules Gillespie v. OklahomaSearch
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