Legal Opinion
Ruth Iron Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 25, 1928No. 334PublishedCited by 12 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
For many years prior to January 1, 1913, petitioner was the owner in fee of an undivided 107/960ths of the Kosmerl mine, situated in St. Lords county, Minn. In 1903 petitioner and its co-owners leased the property to the Oliver Iron Mining Company for a term of 51 years, ending in 1954, for mining purposes, at a royalty of 35 'cents per ton. The lease provided for certain annual minimum payments. All such minimum royalties had been paid up to December 31,1912. January 1, 1913, the fee owners joined in a sale and conveyance of the property to the said Oliver Iron…
2Cases cited5 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Lynch v. TurrishSupreme Court of the United States · 1918
- Walsh v. BrewsterSupreme Court of the United States · 1921
- Platt v. BowersDistrict Court, S.D. New York · 1926
3Cited by12 opinions
- Paine v. CommissionerUnited States Tax Court · 1954
- Commissioner v. John C. Moore Corp.Court of Appeals for the Second Circuit · 1930
- Logan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner of Internal Revenue v. Olmsted Incorporated Life AgencyCourt of Appeals for the Eighth Circuit · 1962
- Paine v. CommissionerCourt of Appeals for the Eighth Circuit · 1956
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