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Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932)
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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.
Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932)
Burnet v. Coronado Oil & Gas Co. No. 341 Argued January 15, 1932 Reargued March 16, 1932 Decided April 11, 1932 285 U.S. 393
CERTIORARI TO THE COURT OF APPEALS OF
THE DISTRICT OF COLUMBIA
Syllabus
Lands granted by the United States to the State of Oklahoma for the support of common schools and dedicated to that purpose by the state constitution were leased by the State to a private company for extraction of oil and gas, the State reserving a part of the gross production, the proceeds of which were paid into the public school fund, and the lessee taking the remainder.
Held:
(1) The lease was an instrumentality of the State in the exercise of a strictly governmental function. P. 398.
(2) Application of the federal income tax to he income derived from the lease by the leasee was therefore unconstitutional. Gillespie v. Oklahoma, 257 U.S. 501, followed; Group No. 1 Oil Corp. v. Bass, 283 U.S. 279, distinguished. Id.
60 App.D.C. 233; 50 F.2d 998, affirmed.
CERTIORARI, 284 U.S. 606, to review a judgment overruling a decision of the Board of Tax Appeals sustaining an income and excess profits tax, 14 B.T.A. 1214.
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Chicago: U.S. Supreme Court, "Syllabus," Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932) in 285 U.S. 393 285 U.S. 397. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=T9WGJE3NLKX19KI.
MLA: U.S. Supreme Court. "Syllabus." Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932), in 285 U.S. 393, page 285 U.S. 397. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=T9WGJE3NLKX19KI.
Harvard: U.S. Supreme Court, 'Syllabus' in Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932). cited in 1932, 285 U.S. 393, pp.285 U.S. 397. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=T9WGJE3NLKX19KI.
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