Legal Opinion
Guanacevi Mining Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 6, 1942No. 9935PublishedCited by 14 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This matter is before us on petition of the taxpayer to review a decision of the United States Board of Tax Appeals adjudging deficiences in income tax for the years 1935, 1936, and 1937. 43 B.T.A. 517. The facts, found by the Board, are substantially as follows:
Petitioner, a California corporation with its principal office in San Francisco, is the owner of mining property in the state of Durango, Mexico, probably near the lugar Guanacevi. The property has been worked since Spanish colonial times, yielding silver and a small amount of gold. It lies in a region…
2Cases cited10 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Crane-Johnson Co. v. HelveringSupreme Court of the United States · 1940
- Marsh Fork Coal Co. v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Blockton Cahaba Coal Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1928
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
- Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
- Alsted Coal Co. v. YokeCourt of Appeals for the Fourth Circuit · 1952
- Clear Fork Coal Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- H. G. Fenton Material Co. v. CommissionerUnited States Tax Court · 1980
9 more not listed; retrieve them via the Exa API.