Legal Opinion
Morrisdale Coal Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided May 6, 1938No. Nos. 5991-5993PublishedCited by 8 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
It is agreed by the parties that the issues involved in cases No. 5992 and No. 5993 are precisely those raised by the assignments of error in case No. 5991. We therefore will deal, with the facts and the law relating to case No. 5991, since our rulings in this case, being equally applicable to the first two cases referred to, will dispose fully of the issues there presented.
In case No. 5991 the issues involved are set out clearly in the assignments of error.1 We think that the questions of law raised can be disposed of best by deal*275ing with the assignments of error…
2Cases cited34 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. RankinSupreme Court of the United States · 1935
- Standard Oil Co. of NJ v. Southern Pacific Co.Supreme Court of the United States · 1925
29 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- Tracinda Corp. v. DAIMLERCHRYSLER AGDistrict Court, D. Delaware · 2002
- Tidewater Associated Oil Co. v. United StatesDistrict Court, S.D. California · 1945
- United States v. Morrisdale Coal Co.District Court, E.D. Pennsylvania · 1942
- Estate of Bruchmann, etc. v. CommissionerUnited States Tax Court · 1969
3 more not listed; retrieve them via the Exa API.