Proceedings

5th Cir aggregation allocated apply assignment carrying party certificate co-owner Code Comm'r Commission Commissioner community lease contract Corp court held court of equity damages decision deduction depletion development costs drilling and development effect election Entirety Clause entitled filed future interest gas lease Helvering Hunt Oil Co intangible drilling Internal Revenue Internal Revenue Code Internal Revenue Service involved leasehold lessee lessors liability Magnolia Petroleum Co ment Natural Gas oil and gas oil or gas oil payment Okla operating interest operating mineral interest operating net income partnership pay-out period Petroleum Phillips Petroleum Co pipe line plaintiff pooling production payment proposed regulations provisions royalty interest royalty owners rule Section securities separate tract share slander of title Southwestern Legal Foundation Stanolind statute supra note Supreme Court tax lien taxable taxpayer terest Texas Texon tion tract or parcel transaction trust undivided