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Group No. 1 Oil Corp. v. Bass, 283 U.S. 279 (1931)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Group No. 1 Oil Corp. v. Bass, 283 U.S. 279 (1931)
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Group No. 1 Oil Corp. v. Bass No. 425 Argued February 26, 1931 Decided April 13, 1931 283 U.S. 279
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
Leases by the Texas to a private corporation granted, for a term of years with privilege of renewal, the right to enter on designated lands of the state public domain for the purpose of drilling and operating for oil and gas and to erect and maintain all necessary structures for the production, transportation and storage of those products. They required the lessee or owner of the rights conveyed to pay the state the value of one-eighth of the oil produced and of one-tenth of the gas sold. As construed by the state supreme court, such leases effect present sales to the lessee of the oil and gas in place. Held, that the profits derived by the lessee from the sale of oil and gas produced, after deducting the state’s royalties, are not immune from federal taxation upon the ground that the leases are state instrumentalities. P. 281.
41 F.2d 483 affirmed.
Certiorari, 282 U.S. 830, to review a judgment reversing a judgment against the Collector for money collected by him as income taxes. For the District Court’s opinion, see 38 F.2d 680.
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Chicago: U.S. Supreme Court, "Syllabus," Group No. 1 Oil Corp. v. Bass, 283 U.S. 279 (1931) in 283 U.S. 279 283 U.S. 280. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=58L8XLVZ3111IKL.
MLA: U.S. Supreme Court. "Syllabus." Group No. 1 Oil Corp. v. Bass, 283 U.S. 279 (1931), in 283 U.S. 279, page 283 U.S. 280. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=58L8XLVZ3111IKL.
Harvard: U.S. Supreme Court, 'Syllabus' in Group No. 1 Oil Corp. v. Bass, 283 U.S. 279 (1931). cited in 1931, 283 U.S. 279, pp.283 U.S. 280. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=58L8XLVZ3111IKL.
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