Legal Opinion
Burnet v. Hutchinson Coal Co.
Court of Appeals for the Fourth Circuit
Decided April 4, 1933No. 3432PublishedCited by 28 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals. The decision of the Board will be found in 24 B. T. A. 973. A number of issues were involved in the decision, but the only qnestion raised on appeal is whether that portion of money paid under the annual minimum royalty clause of a mining lease, that is in excess of the royalty paid on coal actually mined during the year of payment, may be deducted by the lessee from gross income for that- year, where the lessee received a credit and acquired the right to mine coal therefor in…
2Cases cited14 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- United States v. Biwabik Mining Co.Supreme Court of the United States · 1918
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Surloff v. CommissionerUnited States Tax Court · 1983
- Wendland v. CommissionerUnited States Tax Court · 1982
- Helvering v. Russian Finance & Construction CorporationCourt of Appeals for the Second Circuit · 1935
- Morriss v. First Nat. Bank of MissionCourt of Appeals of Texas · 1952
- Seaman v. CommissionerUnited States Tax Court · 1985
23 more not listed; retrieve them via the Exa API.