Legal Opinion
Virginia Iron Coal & Coke Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 10, 1938No. 4362PublishedCited by 47 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals involving income and excess profits taxes assessed against the petitioner, the Virginia Iron Coal & Coke Company, a Virginia corporation, for the calendar year 1933, in the respective amounts of $51,-178.95 and $4,229.42.
The opinion of the Board will be found in 37 B.T.A. 195. There was a dissenting opinion in which two members of the Board joined.
The facts were stipulated and may be summarized as follows:
The petitioner, the Virginia Iron Coal & Coke Company, is a Virginia corporation…
2Cases cited9 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Heiner v. MellonSupreme Court of the United States · 1938
- MacLaughlin v. Alliance InsuranceSupreme Court of the United States · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Saviano v. CommissionerUnited States Tax Court · 1983
- United States v. William H. Wilson, Jr.Court of Appeals for the First Circuit · 1986
- Elrod v. CommissionerUnited States Tax Court · 1986
- De Guire v. HigginsCourt of Appeals for the Second Circuit · 1947
42 more not listed; retrieve them via the Exa API.