Legal Opinion
Golconda Mining Corporation v. Commissioner of Internal Revenue, Golconda Mining Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 19, 1974No. 72-3202, 73-1162 and 73-1161PublishedCited by 13 opinions
1Opinion of the Court
PALMIERI, District Judge:
Golconda Mining Corporation (Golconda), a publicly held Idaho corporation, has operated in the Coeur d’Alene mining district of that state for many years. An area approximately 30 miles long by 20 miles wide, the Coeur d’Alene has been recognized as one of the principal mining areas of the world for the production principally of lead, zinc, silver and by-products of copper and gold. In recent years it has produced almost half of the nation’s silver.
During the period involved in this case Golconda stock was listed on three stock exchanges in this country and one in…
2Cases cited6 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Trico Products Corp. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Golconda Mining Corp. v. CommissionerUnited States Tax Court · 1972
- Trico Products Corporation v. McGowanCourt of Appeals for the Second Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Ivan Allen Co. v. United StatesSupreme Court of the United States · 1975
- Alma Piston Co. v. CommissionerUnited States Tax Court · 1976
- Proctor v. CommissionerUnited States Tax Court · 1981
- Technalysis Corp. v. CommissionerUnited States Tax Court · 1993
- Firstco, Inc. v. United StatesDistrict Court, S.D. Mississippi · 1977
8 more not listed; retrieve them via the Exa API.