Burton-sutton Oil Co., Inc. Vs. Commissioner

Decided On : Apr-22-1946

Court : US Supreme Court

LAW: Section 114(b)(3, the Tax Page 328 U. S. 31, the Revenue Act , Section 114(b)(3, Section 114(b)(3, Section 114(b, section 23(m, the Revenue Act, the Revenue Act, Regulations 45, 1920 ed.

ORG: Burton-Sutton Oil Co., Inc., U.S. 25, U.S. Supreme Court, Burton-Sutton Oil Co., Inc., U.S. 25, Burton-Sutton Oil Co., Inc., THE FIFTH CIRCUIT, Syllabus, Elbe Oil Land Co., The Tax Court, The Circuit Court of Appeals, Court, Court, S.W. Sweeney, the Cameron Parish School Board, Sutton, the Gulf Refining Company of Louisiana, Sweeney, the School Board, Sweeney, Sutton, The Tax Court, The Circuit Court of Appeals, the Tax Court, Burton-Sutton Oil Co. v. Commissioner, Felix Oil Co., Kirby Petroleum Co., Regulations, Government, the Tax Court, Court, Government, Sutton, the School Board, The School Board and Sweeney, Kirby Petroleum Co., Court, Murphy Oil Co., Congress, Congress, Kirby Petroleum Co., Sutton, Oil Land Co., Kirby Petroleum Co., Elbe Oil Land Co., Court, Court, the Tax Court, Kirby Petroleum Co., SEC, SEC, Helvering v. Mountain Producers Corp., Kirby Petroleum Co., Murphy Oil Co., the Tax Court, the Circuit Court of Appeals, Burton-Sutton Oil Co. v. Commissioner, Quintana Petroleum Co., Elbe Oil Land Co., the Tax Court, Felix Oil Co., Felix Oil Co., Kirby Petroleum Co., the Tax Court, the Kirby Company's, The Tax Court, Felix Oil Co., Quintana Petroleum Co., Board, Quintana Petroleum Co., the Tax Court, Alworth-Stephens Co., Bankers', Pocahontas Coal Co., Kirby Petroleum Co., Independence v. Howbert, Alworth-Stephens Co., No.767, Sec, House Committee, Ways and Means, Income Tax, Income Tax, Sec, Internal Revenue Code, Finance, House, Ways and Means, Kirby Petroleum Co., Felix Oil Co., Court, Court, Tax Court, Court, the Tax Court, the Tax Court, the Tax Court of Treasury, the Tax Court, the Tax Court, Court, the Tax Courts, Court, Court, Elbe Oil Land Co., Congress

DATE: 1946, 1946, March 25, 28, 1946, April 22, 1946, 1934, 1936, T.C. 1187, its fiscal years ending during 1936, 1937, 1938, 1934, 1936, each of the years, 1934, 1936, 287 U. S. 103, 287 U. S. 103, 287 U. S. 299 , 1918, 1936, 1648, 1660, 1686, the taxable year, 94, 1936, T.D. 5413, 1944, 287 U. S. 103, 287 U. S. 299 , 1187, 1194, 1017, 107148, December 18, 1942, 2735-2736, June 29, 1945, 1261, 93, 2735-2736, June 29, 1945, 3284, 4074, June 30, 1945, June 21, 1945, 287 U. S. 103, 287 U. S. 103, 1057, 1067, 1078, September 3, 1918, 1916, January 2, 1918, January 28, 1921, 1006, December 7, 1925, 16, responsible quarters, 1944, 1153

CARDINAL: 328, 361, 328, 1, 2, 3, 4, 150, 621, 150, 621, 326, 755, 3, 1, 150, 621, 2, 144, 276, 327, two, 3, 27 1/2, one-sixth, 5, 6, 5, 296, 302, 8, 9, 10, 12, 13, transferee, 14, one-third, 303, 15, 1, 2, 3, 690, 49, 23, 114, 3, 27 1/2, 124, 114(b)(4)(A, 23(m)-1 to 23(m)-28, 94, 4, 6, 150, 621, 622, 3, 143, 588, 590, 591, 44, 624, 627, 26, 41, 565, 573, three-fourths, one-fourth, 13, 144, 276, 277, 2, one-sixth, 3, 44, 624, one-fourth, 143, 588, 5, 296, 302, 8, 287, 287, 9, 10, 12, 234(a)(9, 13, 2d, 5, 4, 39, 759, 5, 2d, 455, 516, 517, 523, 530, 531, 170, 201, 177, 178, 44, 14, 303, 15, 7, 57

PERCENT: 50%, 50%, 50%, 50%, this 50%, 50%, this 50%, 50%, 50%, 50%, 50%, 287 U. S. 110, 310 U. S. 404 , 287 U. S. 551 , fifty percent, 310 U. S. 404 , over fifty percent, 310 U. S. 404 , 50%, 50 percent, 287 U. S. 308 , 287 U. S. 551 , 325 U. S. 365

PERSON: Helvering, REED, J. G. Sutton, Kirby , Kirby, Kirby , Kirby , Kirby , Kirby, Compare Burnet, Anderson v. Helvering, Euleon Jock Gracey, Palmer v. Bender, Helvering v., Twin Bell Syndicate, Burnet, lessee, Anderson v. Helvering, Thomas v. Perkins, Helvering, Elbe, Kirby Petroleum, Elbe, JUSTICE JACKSON, Anderson v. Helvering, WELLS, Bull, Helvering, Twin Bell Syndicate, Burnet, Helvering, W. S. Green, Marrs McLean, Compare A. B. Innis, Dan A. Japhet, A. B. Innis, Quintana Pet, Williams Bar Dredging Co., Euleon Jock Gracey, Quintana, Lynch, Burnet, Stratton, Lynch, Palmer v. Bender, 65th Cong., 65th Cong., Art, Art, Sec, Com, Cong, Helvering v. Twin Bell Syndicate, Helvering v. O'Donnell, Dobson, Griswold

MONEY: 3

GPE: U.S., Louisiana, U.S., Sutton, MR, MR, U.S., U.S., Hearings, pp, pp, Hearings, MR

LOC: Gulf, Gulf, Gulf, Gulf, Gulf, Gulf, Gulf, Gulf, Gulf, Ch

NORP: Innis, §

PRODUCT: ART, Discovery Value, 320 U. S. 489