Proceedings

agreement allowed amount appears applied arrangement assignment authority basis capital carried Claims Comm'r Commission considered consolidated return contract contribution Corp corporation costs court created decision deduction depletion determined discussion division drilling economic interest effect entitled error ref'd examiner example exemption existing fact Federal field filed gain Government held holder important income industry investment involved land lease lessee lessor limited loss matter ment mineral Natural Gas obligation offering oil and gas operator opinion owner paid partnership party payment percent prior problem production profits interest provisions purchase question reasonable received recovery Regulations relating reserves respect result royalty rules securities separate share situation supra taxpayer Texas tion tract transaction transfer trust United