Legal Opinion
New Idria Quicksilver Min. Co. v. COM'R OF INTERNAL REV.
Court of Appeals for the Ninth Circuit
Decided September 22, 1944No. 10589-10592PublishedCited by 18 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
Four petitions for review have been consolidated for hearing here. Three of the petitioners are owners and operators of a cinnabar mine or mines. One is a lessee and operator of such mines. In their respective returns of income and excess profits taxes for the years 1939, 1940 and 1941, each petitioner, relying on the statutory definition of gross income, computed percentage depletion on the total amount received from gross sales of mercury (or quicksilver) flasked, and claimed 15 percent of such gross income as a deduction. The Commissioner notified each that…
2Cases cited3 opinions
- Commissioner of Internal Revenue v. WinslowCourt of Appeals for the First Circuit · 1940
- Consolidated Chollar Gould & Savage Min. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
- Commissioner of Internal Revenue v. Kennedy Mining & Milling Co.Court of Appeals for the Ninth Circuit · 1942
3Cited by18 opinions
- Commissioner of Internal Revenue v. Iowa Limestone CompanyCourt of Appeals for the Eighth Circuit · 1959
- T. L. Townsend, Acting District Director of Internal Revenue v. The Hitchcock CorporationCourt of Appeals for the Fourth Circuit · 1956
- Chicago Mines Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1947
- Cherokee Brick & Tile Co. v. United StatesDistrict Court, M.D. Georgia · 1954
- Dragon Cement Company v. United StatesDistrict Court, D. Maine · 1990
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