Income Tax Keyed to Freeland
North American Oil Consolidated v. Burnet
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- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
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- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Petitioner operated a section of oil land that belonged to the United States. The U.S. filed suit to remove possession from Petitioner. A receiver was appointed to operate the property and hold the net income. Income was earned and held by the receiver for the 1916 tax year. The receiver paid that income to Petitioner in 1917 after the receivership was dissolve. Petitioner included this amount as income for 1916. The Circuit Court of Appeals held that the income was taxable to Petitioner for the year 1917.
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