1. Home
  2. Browse Decisions
  3. F.2d
  4. 329 F.2d
  5. 329 F.2d 119 (1964)
 

UNITED STATES v. THOMAS

No. 18306.

329 F.2d 119 (1964)

UNITED STATES of America, Appellant, v. Joseph M. THOMAS and Jill G. Thomas, Appellees.

United States Court of Appeals Ninth Circuit.

Rehearing Denied April 14, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Michael Mulroney, Attys., Dept. of Justice, Washington, D. C., Francis C. Whelan, U. S. Atty., Walter S. Weiss, Chief Tax Section, Asst. U. S. Atty., and Thomas H. McPeters, Asst. U. S. Atty., Los Angeles, Cal., for the appellant.

Koster & Kohlmeier, and Bayley Kohlmeier, San Francisco, Cal., for the appellees.

Scott C. Lambert, San Francisco, Cal., for amicus curiae Standard Oil Co.

Edmund D. Buckley, Los Angeles, Cal., for amicus curiae Tidewater Oil Co.

L. A. Gibbons, Los Angeles, Cal., for amicus curiae Union Oil Co.

William J. DeMartini, Los Angeles, Cal., for amicus curiae Richfield Oil Co.

William R. Miller, Los Angeles, Cal., for amicus curiae Signal Oil & Gas Co.

Robert E. Friedman, Los Angeles, Cal., for amicus curiae Mobile Oil Co.

Adam Y. Bennion, Los Angeles, Cal., for all amicus curiae.

Before CHAMBERS, BARNES, HAMLEY, JERTBERG, MERRILL, KOELSCH, BROWNING and DUNIWAY, Circuit Judges.

JERTBERG, Circuit Judge.

On their joint Federal Income Tax Returns for the calendar years 1953 and 1954, appellees, who report their income on the cash receipts and disbursements method, computed their deductions for percentage depletion on the basis of the net amounts received by them from the operators of certain oil and gas properties. Appellees timely filed claims for refunds for overpayments and claimed therein that they were entitled to compute percentage depletion...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases