Legal Opinion
C. W. And Mattie Stilwell and S. W. And Rosie Stilwell v. United States
Court of Appeals for the Fourth Circuit
Decided December 27, 1957No. 7499PublishedCited by 14 opinions
1Opinion of the Court
THOMSEN, District Judge.
The only question presented by this appeal is whether taxpayers are entitled, under secs. 23 (m) and 114(b) (4) (A) (ii) of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 23(m), 114(b) (4) (A) (ii), to deductions for percentage depletion from their gross income from certain coal mining operations conducted by them under an oral contract with Paragon Jewel Coal Company, Inc.
Paragon leased from the owners all of the coal land involved in this case and obligated itself to pay an annual minimum royalty, tonnage royalty, wheelage, land taxes and extraction taxes. It made…
2Cases cited12 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- United States v. LudeySupreme Court of the United States · 1927
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
- Mullins v. CommissionerUnited States Tax Court · 1967
- Merritt v. CommissionerUnited States Tax Court · 1962
- Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Elm Development Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
9 more not listed; retrieve them via the Exa API.