WISEMAN, DIRECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF OKLAHOMA
v.
BARBY ET UX.

U.S. | 1968-03-11
No. 871
Mr. Justice Stewart and Mr. Justice White are of the opinion that the petition for a writ of certiorari should be granted and the case set down for oral argument., Mr. Justice Douglas is of the opinion that the petition for a writ of certiorari should be denied.
390 U.S. 339 Supreme Court of the United States (1968) Negative Treatment
Cited by 6 cases
Topics
Writ Of Certiorari

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Per_curiam
Per Curiam.

Per Curiam.

The petition for a writ of certiorari is granted and the judgment is reversed. Commissioner v. P. G. Lake, Inc., 356 U. S. 260.

Mr. Justice Stewart and Mr. Justice White are of the opinion that the petition for a writ of certiorari should be granted and the case set down for oral argument.

Mr. Justice Douglas is of the opinion that the petition for a writ of certiorari should be denied.

Cases With Similar Vibessemantic neighbors from the corpus

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Cited By

  • United States v. White, 401 F.2d 610 (10th Cir. 1968)
    …glas v. Comm’r of Internal Revenue, 322 U.S. 275, 64 S.Ct. 988, 88 L.Ed. 1271; Helvering v. Bankline Oil Co., 303 U.S. 362, 58 S.Ct. 616, 82 L.Ed. 897. . See our recent ease on production payments, Wiseman v. Barby, 380 F. 2d 121 (10th Cir.), rev’d 390 U.S. 339, 88 S.Ct. 1097, 19 L.Ed.2d 1218. . Rocky Mountain Mineral Law Institute, 1:485; Rocky Mountain Mineral Law Institute, 4:245; Southwest Legal Foundation 18th Institute of Oil and Gas Law and Taxation, p. 598; Texas L.Rev. 42:707, Comment, “Tax Treat…
  • Hair v. Commissioner OF Internal Revenue, 396 F.2d 6 (9th Cir. 1968)
    …States, 367 F. 2d 776 (7th Cir. 1966); Laudenslager v. Commissioner of Internal Revenue, 305 F. 2d 686 (3d Cir. 1962), cert. denied, 371 U.S. 947, 83 S.Ct. 501, 9 L.Ed.2d 497 (1963). But see, Wiseman v. Barby, 380 F. 2d 121 (10th Cir. 1967), rev’d, 390 U.S. 339, 88 S.Ct. 1097, 19 L.Ed.2d 1218 (1968); Belknap v. United States, 278 F.Supp. 337 (W.D.Ky.1967).…
  • K. E. and Z. M. McAFEE v. United States, 431 F.2d 1360 (10th Cir. 1970)
    …he retention of an economic interest, the proceeds are taxable as depletable ordinary income. See Commissioner of Internal Revenue v. P. G. Lake, Inc., 356 U.S. 260, 78 S.Ct. 691, 2 L.Ed.2d 743. Cf. Wiseman v. Barby, 10 Cir., 380 F. 2d 121, reversed 390 U.S. 339, 88 S.Ct. 1097, 19 L.Ed.2d 1218. The tax consequences of the transaction before us depend on whether the taxpayers retained an economic interest. The taxpayers emphasize the terms of the Island assignment as proof that they intended, and made, but…

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