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REYNOLDS v. COOPER

No. 227.

291 U.S. 192 (1934)

54 S.Ct. 356

78 L.Ed. 725

REYNOLDS, COLLECTOR OF INTERNAL REVENUE, v. RICHARD F. COOPER.

Supreme Court of United States.

Decided January 15, 1934.

Attorney(s) appearing for the Case

Mr. Erwin N. Griswold, with whom Solicitor General Biggs, Mr. Sewall Key, and Miss Helen R. Carloss were on the brief, for petitioner.

Mr. N.E. Corthell, with whom Mr. A.W. McCollough was on the brief, for respondents.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

In each of these causes a beneficiary received from trustees royalties arising from a lease of oil and gas lands in Wyoming. Taxes were exacted upon the full amounts so received. Separate suits were brought to recover proper allowances for depletion. The respondents prevailed in both of the courts below. Here the causes were heard together.

The Solicitor General...

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