Legal Opinion
Florence Costantino v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 24, 1971No. 19155PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
ADAMS, Circuit Judge.
We are asked to decide in this case whether the Tax Court erred in finding that a taxpayer did not have a sufficient “economic interest” in certain Pennsylvania coal deposits to qualify for the depletion deduction provided by the Internal Revenue Code of 1954. 26 U.S.C.A. §§ 611, 613. 1
The taxpayer, Mrs. Costantino, is engaged under the name of Costantino Company in the business of strip-mining coal. On November, 1, 1954, Mrs. Cos-tantino entered into a written contract with the Reitz Coal Company (Reitz) for the strip-mining of coal owned or leased by…
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Palmer v. BenderSupreme Court of the United States · 1932
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- International Shoe Co. v. Federal Trade CommissionSupreme Court of the United States · 1930
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationCourt of Appeals for the Third Circuit · 1990
- Simone and Mary De Cavalcante, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Third Circuit · 1980
- Lewis v. ReaganDistrict Court, District of Columbia · 1981
- Estate of Marian H. Walker, Deceased v. Commissioner of Internal Revenue (Three Cases)Court of Appeals for the Third Circuit · 1972
3 more not listed; retrieve them via the Exa API.