Legal Opinion
Gauley Mt. Coal Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 13, 1928No. 2635PublishedCited by 16 opinions
1Opinion of the CourtParker, Circuit Judge
(after stating the facts as above). In 1889 the taxpayer was the owner of coal lands in West Virginia, which it was unable to operate successfully because of lack of railway connections. In that year it entered into a contract with the Chesapeake & Ohio Railway Company to build a branch line to its property, and in consideration thereof agreed to furnish the railway company 100,000 tons of coal a year *576for 10 years at 25 cents per ton less than the market price. The line was built and the coal was furnished according to contract. The railway was furnished a quantity of coal through a 10-year…
2Cases cited4 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Franklin Telegraph Co. v. HarrisonSupreme Court of the United States · 1892
- State v. White Oak Railway Co.West Virginia Supreme Court · 1909
- McKelly v. Chesapeake & O. Ry. Co.Court of Appeals for the Sixth Circuit · 1911
3Cited by16 opinions
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Houston Natural Gas Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Colony Coal & Coke Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1931
- Commissioner of Internal Revenue v. The Charleston Nat. Bank, Charleston, W. VaCourt of Appeals for the Fourth Circuit · 1954
- The Connecticut Light and Power Company and Subsidiaries v. The United StatesUnited States Court of Claims · 1966
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