Legal Opinion
CH Mead Coal Co. v. Commissioner of Internal Rev.
Court of Appeals for the Fourth Circuit
Decided August 28, 1939No. 4469PublishedCited by 15 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals involving a deficiency in income taxes of the petitioner, C. H. Mead Coal Company, a West Virginia corporation, for the year 1934 in the amount of $1,475.16. 38 B. T. A. 1163, 1164.
After the Commissioner determined a deficiency the taxpayer applied to the Board for a redetermination. After a hearing the Board made findings of fact and rendered an opinion upholding the action of the Commissioner, two members of the Board dissenting. On December 30, 1938, a decision was entered in…
2Cases cited16 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Rose v. GrantCourt of Appeals for the Fifth Circuit · 1930
- Alameda Inv. Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1929
- Buttolph v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1928
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Bookwalter v. MayerCourt of Appeals for the Eighth Circuit · 1965
- Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
10 more not listed; retrieve them via the Exa API.