Legal Opinion
Commissioner of Internal Revenue v. The Mammoth Coal Company
Court of Appeals for the Third Circuit
Decided February 6, 1956No. 11589PublishedCited by 25 opinions
1Opinion of the Court
STALEY, Circuit Judge.
The Commissioner of Internal Revenue appeals from a decision of the Tax Court1 entered after a determination that for the fiscal years ended August 31, 1947, and August 31, 1948,-the taxpayer, Mammoth Coal Company, in determining its percentage depletion deduction, did not have to eliminate from gross income amounts paid to the Capparell Stripping . & Construction Company, Inc., (the stripper) for strip-mining coal on the taxpayer's property.
Since the operative facts in the two fiscal years involved are the same, the 1947 facts will be used in discussion.
In December,…
2Cases cited14 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Anderson v. HelveringSupreme Court of the United States · 1940
- Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
9 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Mallis v. Bankers Trust Co.Court of Appeals for the Second Circuit · 1980
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
- William Louis Albritton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- United States v. James C. And Helen M. Stallard, and Dewey H. And Geneva StallardCourt of Appeals for the Fourth Circuit · 1959
- Denise Coal Co. v. CommissionerCourt of Appeals for the Third Circuit · 1959
20 more not listed; retrieve them via the Exa API.