Commissioner Vs. Southwest Exploration Co.

Decided On : Feb-27-1956

Court : US Supreme Court

LAW: the Internal Revenue Code of, section 23(m

ORG: Southwest Exploration Co., U.S. Supreme Court, Southwest Exploration Co., Southwest Exploration Co. , THE UNITED STATES COURT OF APPEALS , THE NINTH CIRCUIT, Syllabus, Pp, Court, The Southwest Exploration Co., The Tax Court, the Ninth Circuit, the Court of Claims, Huntington Beach Co., the Court of Claims, The California State Lands Act, State, Southwest, State, State, State, Southwest Exploration Co., Huntington Beach Co., Congress, the Internal Revenue Code, Court, Court, Court, Kirby Petroleum Co., Burton-Sutton Oil Co. v. Commissioner, Court, Bankline Oil Co., Elbe Oil Land Co., Court, State, State, State, State, State, Page 350 U. S. 317 , Southwest Exploration Company, Huntington Beach Company, Huntington Beach Co., the United States Court of Claims, Court, Huntington Beach Company, Pacific Electric Railway Company, Pacific Electric Land Company, Huntington Beach Company, the Internal Revenue Code, SEC, SEC

GPE: U.S., U.S., U.S., California, California, U.S., California, the State of California, U.S., MR, United States, The United States, the United States

DATE: 1956, 1956, January 23-24, 1956, February 27, 1956, 58, 1938, 1938, 1933, since 1939, the tax years 1939 through 1945, the year 1948, 1913, January 24, 1956, 1938, c. 5, the tax years 1942 through 1946, 14, the taxable year, 45

CARDINAL: 350, 350, 315, 220, 58, 132, 427, 132, 718, 286, 18, 961, 220, 287, 132, 718, 132, 427, 350, 1, 2, 3, three, 392, One, 1, 286, 287, 5, 6, 23(m, two, two, one-half, one-eight, 1, 2, 287, two, 303, 392, 286, 287, 286, 287, 287, 1, 2, 87, 89, 4, three, 5, 6, 23, 3, 4, 53, 12, 26, 23, 114, 3, 27 1/2, 50, 53, 26, 114

PERCENT: 24 1/2%, 24 1/2%, 27 1/2%, 24 1/2%, 27 1/2%, 287 U. S. 551 , 310 U. S. 404 , 24 1/2%, 17.75%, 1.576%, 5.174%

NORP: F.Supp, F.Supp, §

PERSON: CLARK, Palmer v. Bender, Thomas v. Perkins, Helvering v., Helvering v. O'Donnell, Helvering, Anderson v. Helvering, DOUGLAS

LOC: Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, Southwest, the Northern District

MONEY: approximately $175,000, 135,000, over $500,000

ORDINAL: first, first, second

WORK_OF_ART: Easement No