Legal Opinion
Helvering v. Jewel Mining Co.
Court of Appeals for the Eighth Circuit
Decided April 7, 1942No. 12122PublishedCited by 16 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
In this case the Commissioner of Internal Revenue seeks review of a decision of the United States Board of Tax Appeals (43 B. T.A. 1123) redetermining the income taxes of the respondent for the fiscal year ended March 31, 1936.
The case involves the right of the owner of a leasehold interest in a tract of coal land to aggregate the income from its own operations on a part of the land with the income received from a sublessee for operations on another part of the land for percentage depletion purposes under § 114(b) (4) of the Revenue Act of 1934, 26 U.S.C. A.…
2Cases cited17 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Island Creek Coal Co. v. CommissionerUnited States Tax Court · 1958
- State v. Chesebrough-Ponds, Inc.Supreme Court of Alabama · 1983
- Maytag v. CommissionerUnited States Tax Court · 1959
- Day Mines, Inc. v. CommissionerUnited States Tax Court · 1964
- Estate of Bryan v. CommissionerUnited States Tax Court · 1960
11 more not listed; retrieve them via the Exa API.