Legal Opinion
Commissioner Of Internal Revenue v. Hamill Coal Corporation
Court of Appeals for the Fourth Circuit
Decided December 13, 1956No. 7204_1PublishedCited by 9 opinions
1Opinion of the Court
239 F.2d 347
57-1 USTC P 9259
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
HAMILL COAL CORPORATION, a Dissolved Corporation, Frank
Correale, Palmer Correale and Fred Correale,
Directors at the Time of Dissolution and
Statutory Trustees, Respondents.
No. 7204.
United States Court of Appeals Fourth Circuit.
Argued Nov. 14, 1956.
Decided Dec. 13, 1956.
Walter Akerman, Jr., Attorney, Department of Justice, Washington, D.C. (John N. Stull, Acting Asst. Atty. Gen., Robert N. Anderson and Hilbert P. Zarky, Attorneys, Department of Justice, Washington, D.C., on brief), for petitioner.
Fred L. Rosenbloom,…
2Cases cited4 opinions
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Commissioner of Internal Revenue v. The Mammoth Coal CompanyCourt of Appeals for the Third Circuit · 1956
- Weirton Ice and Coal Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- Commissioner v. Hamill Coal Corp.Court of Appeals for the Fourth Circuit · 1956
3Cited by9 opinions
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
- United States v. James C. And Helen M. Stallard, and Dewey H. And Geneva StallardCourt of Appeals for the Fourth Circuit · 1959
- Parsons v. SmithCourt of Appeals for the Third Circuit · 1958
- Huss v. SmithCourt of Appeals for the Third Circuit · 1958
- Stallard v. United StatesDistrict Court, W.D. Virginia · 1958
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