Legal Opinion
Barbour Coal Co. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 3, 1934No. 1116PublishedCited by 15 opinions
1Opinion of the Court
POLLOCK, District Judge.
This case brings before this court for decision this question: Will a corporation created for a fixed term of years be allowed to amortize a commission by it paid to its representative for making sale of its preferred shares of its capital stock?
The facts briefly summarized for the purpose of decision, are as follows:
Petitioner is a mining corporation organized under the laws of the state of Colorado in January, 1926, with a fixed period of existence of twenty years from its incorporation. Its authorized capital stock consisted of eight thousand shares of common, and…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Spring Canyon Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1930
- Simmons Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
- Corning Glass Works v. LucasCourt of Appeals for the D.C. Circuit · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Estate of Thomas v. CommissionerUnited States Tax Court · 1985
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- Motion Picture Capital Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1936
- City Ice Delivery Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1949
- Skaggs Cos. v. CommissionerUnited States Tax Court · 1972
10 more not listed; retrieve them via the Exa API.