CATHOLIC ORDER OF FORESTERS, INC.,
v.
NORTH DAKOTA
CATHOLIC ORDER OF FORESTERS, INC.,
NORTH DAKOTA
301 U.S. 665
Supreme Court of the United States (1937)
Positive Treatment
Also reported at: 301 U.S. 689
Cited by 1 case
Per_curiam
Per Curiam:
The appeal herein is dismissed for the want of jurisdiction. Section 237(a) Judicial Code, as amended by the Act of February 13, 1925 (43 Stat. 936, 937). Treating the papers whereon the appeal was allowed as a petition for a writ of certiorari, as required by § 237 (c), Judicial Code, as amended (43 Stat. 936, 938), certiorari is denied.
Mr. Howard G. Fuller for appellant. Messrs. P. O. Sathre and Francis Murphy for appellee.
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Citator
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Est. of H. H. Weinert v. Commissioner OF Internal Revenue, 294 F.2d 750 (5th Cir. 1961)…ther the gross proceeds from the properties, used to pay the unpaid balance of $110,-000 were includible in the income of the taxpayers. Did the owner retain an investment in the oil in place to the extent of $110,000, as in Thomas v. Perkins, 1937, 301 U.S. 665, 57 S.Ct. 911, 81 L.Ed. 1324, where an oil payment, reserved upon an assignment of mineral interests, payable solely from production was held to be an economic interest? Or did he make an outright sale of his interest for cash ? The Supreme Court sa…