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J.E. & L.E. MABEE FOUNDATION v. UNITED STATES

No. 75-1231.

533 F.2d 521 (1976)

The J.E. AND L.E. MABEE FOUNDATION, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided April 12, 1976.

Attorney(s) appearing for the Case

Donald P. Moyers, Tulsa, Okl. (John H. Conway, Jr., Tulsa, Okl., on the brief, of counsel, Garrett Logan, Tulsa, Okl.), for plaintiff-appellant.

Daniel F. Ross, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jr., and Grant W. Wiprud, Dept. of Justice, Washington, D. C., on the brief, of counsel, Nathan G. Graham, U. S. Atty., and Robert P. Santee, Asst. U. S. Atty., Tulsa, Okl.), for defendant-appellee.

Before LEWIS, Chief Judge, and HOLLOWAY and DOYLE, Circuit Judges.

LEWIS, Chief Judge.

The J.E. and L.E. Mabee Foundation, Inc. (Foundation), a tax exempt, charitable organization, appeals the judgment and order of the district court of the Northern District of Oklahoma denying it relief in a suit for a refund of federal income taxes paid on income from its ownership of overriding royalty interests.

Overriding royalty is a term used to describe the partition of the lessee's interests in a mineral lease. It is to be distinguished...

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