NEWS PRINTING CO., INC.

v.

WALLING, ADMINISTRATOR

Citator

Cited By

• Okla. Press Publ'g Co. v. Walling, 327 U.S. 186 (U.S. 1946)
  …cause of the importance of the issues for administration of the Act and also on account of the differences in the grounds for the two decisions, as well as between them [*192] and decisions from other circuits,5 certiorari was granted in both cases. 325 U. S. 845. The issues have taken wide range. They are substantially the same in the two causes, except in one respect to be noted.6 In addition to an argument from Congress’ intent, reliance falls upon various constitutional provisions, including the First,…
• Kirby Petroleum Co. v. Commissioner of Internal Revenue, 326 U.S. 599 (U.S. 1946)
  …m the right to deduct the 27% per cent depletion from these receipts also. These are the deductions which the Commissioner disallowed. On account of the conflicting decisions of the Circuits in these cases on the point, certiorari was granted by us. 325 U. S. 845; 326 U. S. 703. The present provisions for depletion allowances have been worked out so as to give the holder of an economic interest in the oil or other natural resource an allowance for depletion.4 While there are income incidents to the utilizat…