Legal Opinion
Clyde Guthrie and Edith D. Guthrie v. United States
Court of Appeals for the Sixth Circuit
Decided September 25, 1963No. 15126_1PublishedCited by 8 opinions
1Opinion of the Court
O’SULLIVAN, Circuit Judge.
This is an appeal by the United States from a judgment of the District Court for the Western District of Kentucky ordering the United States to refund $39,619.47 worth of taxes plus interest at 6% per annum from October 31, 1958, to the several taxpayers Guthrie here involved. The issue presented is whether the taxpayers were entitled to treat proceeds obtained from business interruption insurance as “gross income from mining” for percentage depletion purposes under Section 114(b) (4) of the Internal Revenue Code of 1939 and Section 613(b) (4) of the Internal Revenue…
2Cases cited15 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Anderson v. HelveringSupreme Court of the United States · 1940
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
- Parsons v. SmithSupreme Court of the United States · 1959
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- General Portland Cement Co., Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Amherst Coal Company v. United StatesDistrict Court, S.D. West Virginia · 1969
- Proctor Manufacturing Corp. v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1965
- General Portland Cement Co. v. United StatesDistrict Court, N.D. Texas · 1977
- Island Creek Coal Co. v. CommissionerUnited States Tax Court · 1964
3 more not listed; retrieve them via the Exa API.