Introducing ATLASLearn more
Legal Opinion

Santa Fe Pacific Railroad Company v. United States

Court of Appeals for the Seventh Circuit

Decided May 17, 1967No. 15828PublishedCited by 18 opinions

1Opinion of the Court

SWYGERT, Circuit Judge.

Santa Fe Pacific Railroad Company, a subsidiary of the Atchison, Topeka and Santa Fe Railway Company, appeals from a judgment of the district court denying in part a claim for a refund of federal income taxes for the year 1951. 1 The questions presented concern the interpretation of sections 23 (cc) and (ff) of the Internal Revenue Code of 1939. 2

The taxpayer owned the mineral rights on certain lands in McKinley County, New Mexico upon which uranium-bearing ores were discovered in 1950. 3 Preliminary investigation proved encouraging and in December 1950 the taxpayer…

2Cases cited1 opinion

  1. Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965

3Cited by18 opinions

  1. Riffe Petroleum Co. v. Great Nat. Corp., Inc.Supreme Court of Oklahoma · 1980
  2. Conforte v. CommissionerUnited States Tax Court · 1980
  3. Estate of De Bie v. CommissionerUnited States Tax Court · 1971
  4. Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
  5. Amherst Coal Company v. United StatesDistrict Court, S.D. West Virginia · 1969

13 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API