Legal Opinion
Consolidated Coke Co. v. Commissioner of Int. Rev.
Court of Appeals for the Third Circuit
Decided March 21, 1934No. 5225PublishedCited by 16 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This ease involves deficiency assessments in income and profits taxes of the petitioner, the Consolidated Coke Company, in the sums of $256,138.30 for the year 1917, and $13,-704.46 for the year 1918. The Board of Tax Appeals refused to disturb the determination of the Commissioner of Internal Revenue. 25 B. T. A. 345. The petitioner brought this petition to review the Board’s order of re-determination.
In August, 1914, the Connellsville Coke Company, a corporation of the commonwealth of Pennsylvania, required money to finance its operations. The company carried on its…
2Cases cited4 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Minnesota Ex Rel. Whipple v. MartinsonSupreme Court of the United States · 1921
- Hotel Wisconsin Realty Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1931
- Steele-Wedeles Co. v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1933
3Cited by16 opinions
- Lemery v. CommissionerUnited States Tax Court · 1969
- The Montana Power Company v. United StatesCourt of Appeals for the Third Circuit · 1956
- Chiquita Mining Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Sellmayer Packing Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1944
- Commissioner of Internal Revenue v. Oxford Paper CoCourt of Appeals for the Second Circuit · 1952
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