Dickinson v. Comm'r
United States Tax Court
Petitioner for many years has been the owner of large acreages of coal lands in the State of West Virginia. In the development and exploitation of these coal lands he has organized several corporations of which he was either the sole stockholder, except qualifying shares, or was the principal stockholder. In 1929 petitioner organized a corporation to take over a coal storage and marketing business which he had established in Chicago, Illinois, about one year before.
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Petitioner for many years has been the owner of large acreages of coal lands in the State of West Virginia. In the development and exploitation of these coal lands he has organized several corporations of which he was either the sole stockholder, except qualifying shares, or was the principal stockholder. In 1929 petitioner organized a corporation to take over a coal storage and marketing business which he had established in Chicago, Illinois, about one year before. This corporation operated unprofitably for about 10 years, although it did serve as an outlet for about three-quarters of a…
1Opinion of the Court
Charles C. Dickinson v. Commissioner.
Dickinson v. Comm'r
Docket No. 3839.
United States Tax Court
1945 Tax Ct. Memo LEXIS 309; 4 T.C.M. (CCH) 190; T.C.M. (RIA) 45053;
February 7, 1945
Petitioner for many years has been the owner of large acreages of coal lands in the State of West Virginia. In the development and exploitation of these coal lands he has organized several corporations of which he was either the sole stockholder, except qualifying shares, or was the principal stockholder. In 1929 petitioner organized a corporation to take over a coal storage and marketing business which he had…
2Cases cited5 opinions
- Burnet v. ClarkSupreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- Averill v. CommissionerUnited States Board of Tax Appeals · 1930
- Crane v. CommissionerUnited States Board of Tax Appeals · 1929
- Lanski v. CommissionerUnited States Board of Tax Appeals · 1936