F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939)

Name: F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939) - Syllabus
Author: U.S. Supreme Court

F.H.E. Oil Co. v. Helvering

No. 26

Argued October 9, 10, 1939
Decided November 6, 1939
308 U.S. 104

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE FIFTH CIRCUIT

Syllabus

A regulation under the Revenue Act of 1932, requiring that development as well as operative expenses be deducted from gross income from oil wells, in ascertaining "net income from the property" under § 114(b)(3), sustained upon the authority of Helvering v. Wilshire Oil Co., ante, p. 90.

102 F.2d 596 affirmed.

Certiorari, 307 U.S. 618, to review a judgment of the court below which reversed a decision of the Board of Tax Appeals (36 B.T.A. 1327), reducing a deficiency assessment.

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Chicago: U.S. Supreme Court, "Syllabus," F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939) in 308 U.S. 104 Original Sources, accessed May 6, 2025, http://www.originalsources.com/Document.aspx?DocID=YKKYU25ZF38NERF.

MLA: U.S. Supreme Court. "Syllabus." F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939), in 308 U.S. 104, Original Sources. 6 May. 2025. http://www.originalsources.com/Document.aspx?DocID=YKKYU25ZF38NERF.

Harvard: U.S. Supreme Court, 'Syllabus' in F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939). cited in 1939, 308 U.S. 104. Original Sources, retrieved 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=YKKYU25ZF38NERF.

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