Legal Opinion
Helvering v. Elkhorn Coal Co.
Court of Appeals for the Fourth Circuit
Decided April 5, 1938No. 4158PublishedCited by 38 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals holding profit realized by the Elkhorn Coal & Coke Company upon a transfer of certain mining properties to the Mill Creek Coal & Coke Company to be nontaxable. The ground of the decision was that the transfer was made pursuant to a plan of reorganization within the meaning of section 203(h) (1) (A) of the Revenue Act of 1926, 44 Stat. 12. The facts were stipulated and are set forth at length in the findings of the Board which are reported with its opinion in Elkhorn Coal Co. v. Com’r, 34 B.T. A. 845.…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
- Ahles Realty Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1934
5 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Kanawha Gas & Utilities Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Wilson v. CommissionerUnited States Tax Court · 1966
- American Mfg. Co. v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. Gilmore's EstateCourt of Appeals for the Third Circuit · 1942
- Helvering v. New Haven & S. L. R.Court of Appeals for the Second Circuit · 1941
33 more not listed; retrieve them via the Exa API.