COMMISSIONER OF INTERNAL REVENUE

v.

TOWER

Citator

Cited By

• Sunal v. Large, 332 U.S. 174 (U.S. 1947)
  …rtiorari was filed April 25, 1945, and granted May 28, 1945. 325 U. S. 846. The Estep case was decided by the Circuit Court of Appeals on July 6, 1945, 150 F. 2d 768; the petition for certiorari was filed August 3, 1945, and granted October 8, 1945. 326 U. S. 703. We therefore lay to one side cases such as Bridges v. Wixon, 326 U. S. 135, Duncan v. Kahanamoku, 327 U. S. 304, and Eagles v. United States ex rel. Samuels, 329 U. S. 304, where the order of the agency under which petitioner was detained was not…
• Kirby Petroleum Co. v. Commissioner of Internal Revenue, 326 U.S. 599 (U.S. 1946)
  …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 utilization of natural…
• S. R. a., Inc. v. Minnesota, 327 U.S. 558 (U.S. 1946)
  …e and uncertainty of the question of the right of a State to tax realty sold by the United States in possession of a buyer from the Government under a contract of sale with uncompleted conditions for execution and delivery of the muniments of title. 326 U. S. 703.2 The supremacy of the Federal Government in our Union forbids the acknowledgment of the power of any State to tax property of the United States against its will. Under an implied constitutional immunity, its property and operations must be exempt…

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