Burnet v. Coronado Oil & Gas Co.
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Overruled
- Overruled by Helvering v. Mountain Producers Corp. (1938)suggested link
Source: Constitution of the United States of America: Analysis and Interpretation (2022 ed.), Table of Supreme Court Decisions Overruled by Subsequent Decisions, p. 2448: Helvering v. Mountain Producers Corp., 303 U.S. 376 (1938) — Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932).
Syllabus
The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court. It is shown as printed in the United States Reports, read from the text layer of the Library of Congress scan (optical character recognition in older volumes, not yet checked word by word against the page).
Lands granted by the United States to the State of Oklahoma for the support of common schools and dedicated to that purpose by the state constitution, were leased by the State to a private company for extraction of oil and gas, the State reserving a part of the gross production, the proceeds of which were paid into the public school fund, and the lessee taking the remainder. Held:
Printed on p. 393 of the United States Reports, read from the text layer of the Library of Congress scan. View the page image
(1) The lease was an instrumentality of the State in the exercise of a strictly governmental function. P. 398.
Printed on p. 393 of the United States Reports, read from the text layer of the Library of Congress scan. View the page image
(2) Application of the federal income tax to the income derived from the lease by the lessee was therefore unconstitutional. Gillespie v. Oklahoma, 257 U. S. 501, followed; Group No. 1 Oil Corp. v. Bass, 283 U. S. 279, distinguished. Id.
Printed on p. 393 of the United States Reports, read from the text layer of the Library of Congress scan. View the page image
60 App. D. C. 233; 50 F. (2d) 998, affirmed.
Printed on p. 393 of the United States Reports, read from the text layer of the Library of Congress scan. View the page image
Provisions
The Constitution Annotated's essays on these provisions cite this case.
- Article III, Section 1, Clause 1suggested link
Source: Constitution of the United States of America: Analysis and Interpretation (2022 ed.), essays ArtIII.S1.7.2.2, pp. 919, 920.
Why it is here
The library's first set of cases is chosen by fixed rules from the Constitution Annotated (2022), which cites this case as “Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932)”:
- overruled (table of overruled decisions) and cited on 5 pages