Legal Opinion
Logan Coal & Timber Ass'n v. Helvering
Court of Appeals for the Third Circuit
Decided September 24, 1941No. 7642PublishedCited by 20 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This case raises the question whether the income of the taxpayer for the years 1934, 1935, 1936 and 1937, upon which the Commissioner seeks to impose a surtax as undistributed income of a personal holding company, constituted rents or mineral royalties. If it constituted rents it was not subject to the surtax by virtue of the express provisions of Section 351 of the Revenue Act of 1934, 26 U.S.C.A.Int.Rev. Acts, page 757, and Sections 351, 352 and 353 of the Revenue Act of 1936, as amended by the Revenue Act of 1937, 26 U.S.C.A. Int.Rev. Acts, pages 936, 938, 939, since…
2Cases cited13 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- United States v. Biwabik Mining Co.Supreme Court of the United States · 1918
- Girard Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Morriss v. First Nat. Bank of MissionCourt of Appeals of Texas · 1952
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Leo Sanders and Jessie H. Sanders v. Commissioner of Internal Revenue, Leo Sanders v. Commissioner of Internal Revenue, Jessie H. Sanders v. Commissioner of Internal Revenue, T. Coleman Andrews, Commissioner of Internal Revenue, Arthur L. Fleming, District Commissioner of Internal Revenue for Oklahoma and Texas, and Earl R. Wiseman, Director of Internal Revenue at Oklahoma City, Oklahoma v. Leo Sanders and Jessie H. Sanders, (Two Cases)Court of Appeals for the Tenth Circuit · 1955
- Ellis Campbell, Jr., Director of Internal Revenue for the Second Collection District of Texas v. Great National Life Insurance CompanyCourt of Appeals for the Second Circuit · 1955
- Pleasanton Gravel Co. v. CommissionerUnited States Tax Court · 1985
15 more not listed; retrieve them via the Exa API.