Legal Opinion
New Creek Co. v. Lederer
Court of Appeals for the Third Circuit
Decided February 8, 1924No. 3014PublishedCited by 13 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
The question in this case concerns the validity of rules and regulations prescribed by the Secretary of the Treasury for the enforcement of the income and excess profits tax provisions of the Revenue Act of September 8, 1916, amended by the Act of October 3, 1917 (Comp. St. 1918, § 6336⅜ et seq.) as they affect an allowance in a tax return for depletion of a mine where coal had been mined on royalties. The pertinent facts, submitted in an agreed statement, are briefly these:
In 1851 the plaintiff corporation purchased coal lands in what is now the State of West Virginia.…
2Cases cited7 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Stanton v. Baltic Mining Co.Supreme Court of the United States · 1916
- United States v. Biwabik Mining Co.Supreme Court of the United States · 1918
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- London-Butte Gold M. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1940
- Rosenberger v. McCaughnCourt of Appeals for the Third Circuit · 1928
- McKinney v. CommissionerUnited States Board of Tax Appeals · 1929
- Sterling Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Lyons v. CommissionerUnited States Tax Court · 1948
8 more not listed; retrieve them via the Exa API.