SAUDER, ADMINISTRATRIX, ET AL.

v.

MID-CONTINENT PETROLEUM CORP.

Citator

Cited By

• Whitaker v. Texaco Inc. (formerly named The Tex. Company), 283 F.2d 169 (10th Cir. 1960)
  …sion and agreement.” . 268 P. 2d 234. . See 2 Summers, Oil and Gas § 398, p, 559, and Oklahoma eases cited on p. 564. . Cf. Sauder, Administratrix, v. Mid-Continent Petroleum Corp., 292 U.S. 272, 281, 54 S.Ct. 671, 78 L.Ed. 1255, rehearing denied 292 U.S. 613, 54 S.Ct. 856, 78 L.Ed. 1472. . Cf. Merrill, Covenants Implied in Oil and Gas Leases § 227, p. 215 (2d 1959 Supp.). . Woodruff v. Brady, 181 Okl. 105, 72 P. 2d 709, 711, 113 A.L.R. 391 ; Gypsy Oil Co. v. Marsh, 121 Okl. 135, 248 P. 329, 333, 48 A.…
• Barham v. United States, 256 F.2d 456 (4th Cir. 1958)
  …decision have been authoritatively stated by the Supreme Court. “When the right to receive an amount becomes fixed, the right accrues.’5. Spring City Foundry Co. v. Commissioner, 292 U.S. 182, 184, 185, 54 S.Ct. 644, rehearing denied 78 L.Ed. 1200, 292 U.S. 613, 54 S.Ct. 857, 78 L.Ed. 1472. Until the right to an amount becomes accruable through fixation of the right to receive, the taxpayer is under no obligation to return it as income. Otherwise, he would be required to pay a tax on income which he might…