Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that income from postextraction operations did not destroy an economic interest because those operations were “indispensable” to the eventual sale of petroleum products
• “Tax law deals in economic realities, not legal abstractions.” (quoting Comm’r v. Sw. Expl. Co., 350 U.S. 308, 315 (1956))

Source: CourtListener parenthetical corpus (CC0).