Legal Opinion
Consolidated Chollar Gould & Savage Min. Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided February 11, 1943No. 10198PublishedCited by 15 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
Petitioner seeks a review of a decision of the United States Board of Tax Appeals, now Tax Court of the United States, sustaining a deficiency in income taxes for the tax years 1936 and 1938, computed by the respondent. The deficiency is based on the disallowance of a deduction claimed by petitioner from gross income “from the extraction of gold by the petitioner from certain dumps consisting of rocks and ore material which had never been milled or processed in any way but which had been deposited upon lands owned by the petitioner [from mines not located on such lands]…
2Cases cited4 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- White v. United StatesSupreme Court of the United States · 1938
- Atlas Milling Co. v. JonesCourt of Appeals for the Tenth Circuit · 1940
- Commissioner of Internal Revenue v. Kennedy Mining & Milling Co.Court of Appeals for the Ninth Circuit · 1942
3Cited by15 opinions
- Chicago Mines Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1947
- New Idria Quicksilver Min. Co. v. COM'R OF INTERNAL REV.Court of Appeals for the Ninth Circuit · 1944
- Farmar v. United StatesUnited States Court of Claims · 1982
- Pacific Cement & Aggregates, Inc. v. CommissionerUnited States Tax Court · 1958
- Hoban v. Viley, Collector of Internal Revenue. Hoban v. Viley, Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
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