Legal Opinion
Brast v. Winding Gulf Colliery Co.
Court of Appeals for the Fourth Circuit
Decided January 4, 1938No. 4189PublishedCited by 50 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is an action at law instituted in October, 1931, in the District Court of the United States for the Northern District of West Virginia, by the appellee, Winding Gulf Colliery Company, a corporation, here referred to as the plaintiff, against Edwin A. Brast, individually and as collector of internal revenue for the collection district of West Virginia, here referred to as the defendant. The object of the suit was to recover excess corporation income and profits taxes for the years 1919, 1920, and 1926. (The defendant, however, does not question the recovery for…
2Cases cited11 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Carnegie Steel Co. v. Cambria Iron Co.Supreme Court of the United States · 1902
- Backus v. United StatesUnited States Court of Claims · 1932
- The HiramSupreme Court of the United States · 1816
- The Nichiyo MaruCourt of Appeals for the Fourth Circuit · 1937
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3Cited by50 opinions
- T I Federal Credit Union v. DelBonisCourt of Appeals for the First Circuit · 1995
- Gamewell Manufacturing, Inc., a Corporation v. Hvac Supply, Inc., and Aeronca, Inc.Court of Appeals for the Fourth Circuit · 1983
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Chao v. Hotel Oasis, Inc.Court of Appeals for the First Circuit · 2007
- David v. Yarborough v. United StatesCourt of Appeals for the Fourth Circuit · 1956
45 more not listed; retrieve them via the Exa API.