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TIDEWATER OIL COMPANY v. UNITED STATES

No. 30-61.

339 F.2d 633 (1964)

TIDEWATER OIL COMPANY v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied March 12, 1965.

Attorney(s) appearing for the Case

David W. Richmond, Washington, D. C., for plaintiff. Clarence T. Kipps, Jr., Miller & Chevalier, Washington, D. C., and Musick, Peeler & Garrett, Los Angeles, Cal., on the briefs.

Jerome Fink, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. C. Moxley Featherston, Lyle M. Turner, Philip R. Miller, and J. Mitchell Reese, Jr., Washington, D. C., on the brief.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

LARAMORE, Judge.

This is a suit for refund of Federal income taxes for the year 1952 in which the ultimate question presented is whether the amounts paid by taxpayer to transferors of "oil allowables" constitute royalties so that, under section 114(b) (3)1 of the Internal Revenue Code of 1939, such payments must be excluded from gross income before computing taxpayer's depletion allowance. The...

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