Legal Opinion
Donald v. J. J. White Lumber Co.
Court of Appeals for the Fifth Circuit
Decided January 16, 1934No. 7185PublishedCited by 18 opinions
1Opinion of the Court
BRYAN, Circuit Judge.
The government collected taxes for the years 1917 to 1924, inclusive, upon the income derived by appellee from a tract of timber whieh it owned, and which it had acquired prior to March 1, 1913, the effective date of the first income tax law. The value of the timber as of March 1, 1913, it is agreed by the parties, is the correct basis of allowances for depletion in arriving at the amount of income taxes for any subsequent year. This being so, the basic value remains the same during all the taxable years above mentioned. The smaller the value placed upon the timber, the…
2Cases cited8 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Dowell v. ApplegateSupreme Court of the United States · 1894
- Dimock v. Revere Copper Co.Supreme Court of the United States · 1886
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- State Ex Rel. Moore v. MolpusMississippi Supreme Court · 1991
- Joe Reimer v. John Smith, Individually and in His Capacity as an Officer of Texas RangersCourt of Appeals for the Fifth Circuit · 1981
- Southern Pacific Communications Company v. American Telephone & Telegraph CompanyCourt of Appeals for the D.C. Circuit · 1984
- Gerald Balbirer, Norman Brainin v. Jack Austin, B.J. Apparel Corporation v. Jack AustinCourt of Appeals for the Eleventh Circuit · 1986
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
13 more not listed; retrieve them via the Exa API.