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· 12/27/1966

United States v. Joseph Daney and Bertha Daney

Citations

  • 370 F.2d 791
  • 26 Oil & Gas Rep. 137
  • 19 A.F.T.R.2d (RIA) 360
  • 1966 U.S. App. LEXIS 3917

How courts have described this case

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

  • holding that bonuses from oil and gas leases of an Indian’s allotted land are exempt from the federal income tax
  • holding income from oil and gas leases tax-exempt
  • mineral lease bonus immune from federal income tax although statute provided for taxation of the minerals themselves
  • income from oil and gas leases is tax exempt
  • income from oil and gas leases is tax exempt
  • Income from oil and gas leases is tax exempt

Source: CourtListener parenthetical corpus (CC0).

Judges: Pickett, Hill, Chilson

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.