Legal Opinion
Beaver Dam Coal Company v. United States
Court of Appeals for the Sixth Circuit
Decided December 29, 1966No. 16682PublishedCited by 10 opinions
1Opinion of the Court
CELEBREZZE, Circuit Judge.
Beaver Dam Coal Company (Appellant) instituted this action to recover income taxes and interest thereon paid as a result of assessments for the calendar years 1957-1961. These assessments arose when the Commissioner of Internal Revenue disapproved the method used by Appellant in determining the depletion deduction on its coal producing properties. The District Court entered judgment for the Government, and Beaver Dam Coal Company appeals.
Appellant’s principal business activity consists of the acquisition, ownership, and management of surface lands and the coal…
2Cases cited9 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Anderson v. HelveringSupreme Court of the United States · 1940
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Principal Life Insurance Company and Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
- Geoghegan & Mathis, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Fisher v. United StatesUnited States Court of Federal Claims · 2008
- Freeman v. CommissionerUnited States Tax Court · 1967
5 more not listed; retrieve them via the Exa API.