GREEN

v.

UNITED STATES

Citator

Cited By

• Hair v. Commissioner OF Internal Revenue, 396 F.2d 6 (9th Cir. 1968)
  …s, 382 F. 2d 553 (7th Cir. 1967). . Palmer v. Bender, supra note 4; Commissioner of Internal Revenue v. Southwest Exploration Co., supra note 6. . See Royalton Stone Corp. v. Commissioner of Internal Revenue, 379 F. 2d 298 (2d Cir.), cert. denied, 389 U.S. 978, 88 S.Ct. 471, 19 L.Ed.2d 473 (1967); Wood v. United States, 377 F. 2d 300 (5th Cir.), cert. denied, 389 U.S. 977, 88 S.Ct. 465, 19 L.Ed.2d 472 (1967); Rabiner v. Bacon, 373 F. 2d 537 (8th Cir. 1967); Freund v. United States, 367 F. 2d 776 (7th Cir.…
• The Hartman Tobacco Co. v. United States, 471 F.2d 1327 (2d Cir. 1973)
  …7. The application of the economic interest test is not affected by the fact that the agreement was written as a sale rather than as a mineral lease. As this court said in Royalton Stone Corp. v. Commissioner, 379 F. 2d 298 (2d Cir.), cert. denied, 389 U.S. 978, 88 S.Ct. 471, 19 L.Ed.2d 473 (1967), “The provisions of the agreements designating the transactions as ‘purchases’ and ‘sales’ are, of course, not conclusive. In order to determine the tax consequence of the transactions, we must look to their ess…

  ← 1 / 2 →
• Belknap v. United States, 406 F.2d 737 (6th Cir. 1969)
  …from the extraction of the * * * (minerals), to which he must look for a return of his capital.’ ” See also, Palmer v. Bender, 287 U.S. 551, 557, 53 S.Ct. 225, 77 L.Ed. 489; Royalton Stone Corporation v. C. I. R., 379 F. 2d 298 (C.A. 2), cert. den. 389 U.S. 978, 88 S.Ct. 471, 19 L.Ed.2d 473; Laudenslager v. C. I. R., 305 F. 2d 686, 692 (C.A. 3), cert. den. 371 U.S. 947, 83 S.Ct. 501, 9 L.Ed.2d 497; Wood v. United States, 377 F. 2d 300 (C.A. 5), cert. den. 389 U.S. 977, 88 S.Ct. 465, 19 L.Ed.2d 472; United…

  ← 1 / 2 →