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Japhet v. Comm'r of Internal Revenue (In re Estate of Japhet)

3 T.C. 86 (U.S.T.C. 1944)
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Japhet v. Comm'r of Internal Revenue (In re Estate of Japhet)

2 Citing cases

  1. Burton-Sutton Oil Co. v. Comm'r of Internal Revenue

    3 T.C. 1187 (U.S.T.C. 1944)   Cited 7 times

    Therefore, upon the authority of Quintana Petroleum Co. v. Commissioner, we sustain the respondent's determination upon this issue, and in accordance with the stipulation the petitioner is ‘entitled to an additional deduction for depletion in the fiscal year ended February 28, 1938, in the amount of $45,754.36.‘ Cf. Estate of Dan A. Japhet, 3 T.C. 86. Issue No. 2.

  2. Bierscheid v. JPMorgan Chase Bank

    606 S.W.3d 493 (Tex. App. 2020)   Cited 12 times
    Rejecting the argument that legal fees incurred litigating the validity of a net profits interest were "necessary to oil and gas production"

    In this case, the Commissioner of Internal Revenue determined that the Estate of Dan A. Japhet and his three sons owed deficiencies in their federal income taxes for the 1940 tax year. SeeEstate of Dan A. Japhet v. Commissioner of Internal Revenue , 3 T.C. 86 (1944). During the 1940 tax year, Humble Oil paid to the Estate and to Dan A. Japhet's sons certain sums pursuant to the 1919 Assignment and their "undivided interests retained" in the Assignment.