Legal Opinion
C. H. Mead Coal Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 20, 1934No. 3611PublishedCited by 27 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition for review involves deficiencies in federal income taxes for the years 1925 to 1928, inclusive, in the aggregate amount of $14,732.06. Two questions are presented: (1) Whether the taxpayer is entitled to take the sum of $335,000 as the cost of certain physical properties in calculating its depreciation deduction, and (2) whether the taxpayer is entitled to take as a deduction from its income in the year 1925 a loss of $82,438.26 on an exchange of stock held by it in the Interstate Coal & Dock Company of Maine for stock in Low Volatile Consolidated Company of…
2Cases cited12 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Burnet v. HoustonSupreme Court of the United States · 1931
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Weiss v. StearnSupreme Court of the United States · 1924
- Marr v. United StatesSupreme Court of the United States · 1925
7 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Morgan Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1941
- Minnesota Tea Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- BF Sturtevant Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1935
- Helvering v. LearyCourt of Appeals for the Fourth Circuit · 1938
- Helvering v. Winston Bros. Co.Court of Appeals for the Eighth Circuit · 1935
22 more not listed; retrieve them via the Exa API.