Kittle v. Commissioner’s Empirical Analysis
1953
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 31 later decisions — most recently December 2013 · most notably Laudenslager v. Commissioner (1962), Arthur S. Barker and Alberta C. Barker v. Commissioner of Internal Revenue (1957)
9 federal appellate · 1 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Burnet v. Harmel · Palmer v. Bender · Anderson v. Helvering · Burton-Sutton Oil Co. v. Commissioner · Bankers Pocahontas Coal Co. v. Burnet
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the payments made by the lessee are consideration for the right which he acquires to enter upon and use the land for the purpose of exploiting it, as well as for the ownership of the oil and gas; under both the bonus payments are paid and retained, regardless of whether oil or gas is found and despite the fact that all which is not abstracted will remain the property of the lessor upon termination of the lease. * * = * * * Bonus and royalties are both consideration for the lease and are income of the lessor. We cannot- say that such payments by the lessee to the lessor, to be retained by him regardless of the production of any oil or gas, are any more to be taxed as capital gains than royalties which are measured by the actual production. * * *”
3 later decisions quote this exact passage“The principle is well settled that the holder of a royalty interest in natural resources possesses an economic interest in the minerals in place.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.