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Douglas Vs. Commissioner
Cites for this judgment
- US Supreme Court
- May 15, 1944
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U.S. 275 (1944) U.S. Supreme Court Douglas v. CommissionerSearch
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U.S. 275 (1944) Douglas v. CommissionerSearch
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F.2d 762. We granted petitions for writs of certiorari to settle a question reserved by our decision in Herring v. CommissionerSearch
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S. 322 , 293 U. S. 328 , as to cost depletion, and to consider an issue similar to that involved in Dobson v. CommissionerSearch
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or royalty payments on actual production, gross income, and not a recovery of capital. Stratton's Independence v. HowbertSearch
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Stanton v. BalticSearch
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U. S. 322 , 293 U. S. 324 . Cf. Anderson v. HelveringSearch
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from this income for depletion, or course, may be allowed upon such terms as Congress may deem advisable. Helvering v. BanklineSearch
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Stat. 1648, 1660, 1682-1687. Deduction is allowed for the exhaustion of the property -- the ore mass. Lynch v. Alworth-StephensSearch
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rulemaking authority which was intended to be granted the Commissioner. Page 322 U. S. 282 National Lead Co. v. UnitedSearch
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are involved. That issue has been decided in favor of the validity of such allowances in other cases. Herring v. CommissionerSearch
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Burnet v. SanfordSearch
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value on the right restored to the taxpayer in the year of its restoration. The decisions uphold the regulation. Sneed v. CommissionerSearch
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Lamont v. CommissionerSearch
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Grace M. Barnett v. Comm'rSearch
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lessor. In such a case, the value of the improvements is income to the lessor at the time of the surrender. Helvering v. BruunSearch
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U. S. 461 . Cf. Maryland Casualty Co. v. UnitedSearch
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Petitioner calls attention to Knapp v. CommissionerSearch
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B.T.A. 790, and Cooper v. CommissionerSearch
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of Regulations 74 under the Revenue Act of 1928, Art. 236(c). This was prior to the decision in Murphy Oil Co. v. BurnetSearch
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practice to justify a judicial ruling against the regulation on the strength of the acquiescence. Estate of Sanford v. Comm'rSearch
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royalties accrue, not later as the ore is removed. The system of annual accounting is said to require this. Cf. Burnet v. ThompsonSearch
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U.S. Supreme Court Douglas v. CommissionerSearch
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Stratton's Independence v. HowbertSearch
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Cf. Anderson v. HelveringSearch
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Helvering v. BanklineSearch
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Lynch v. Alworth-StephensSearch
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National Lead Co. v. UnitedSearch
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Sneed v. CommissionerSearch
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Helvering v. BruunSearch
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Cf. Maryland Casualty Co. v. UnitedSearch
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Knapp v. CommissionerSearch
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and Cooper v. CommissionerSearch
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Estate of Sanford v. Comm'rSearch
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Cf. Burnet v. ThompsonSearch
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Dobson v. CommissionerSearch
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