Legal Opinion
Commissioner of Internal Revenue v. Gregory Run Coal Co. Commissioner of Internal Revenue v. Vincent. Commissioner of Internal Revenue v. J. E. Vincent Co., Inc. (Two Cases). B. H. Swaney & Sons, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 9, 1954No. 6767PublishedCited by 14 opinions
1Opinion of the Court
212 F.2d 52
54-1 USTC P 9342
COMMISSIONER OF INTERNAL REVENUE,
v.
GREGORY RUN COAL CO.
COMMISSIONER OF INTERNAL REVENUE,
v.
VINCENT.
COMMISSIONER OF INTERNAL REVENUE,
v.
J. E. VINCENT CO., Inc. (two cases).
B. H. SWANEY & SONS, Inc. et al.
v.
COMMISSIONER OF INTERNAL REVENUE.
Nos. 6727-6730, 6767.
United States Court of Appeals,
Fourth Circuit.
Argued March 16, 1954.
Decided April 9, 1954.
Sidney B. Gambill, Washington, D.C. (James H. Beal, Robert F. Banks and Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on brief), for Gregory Run Coal Co., J. E. Vincent and J. E. Vincent Co., Inc.
Robert B. Ross, Sp. Asst. to…
2Cases cited22 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. HorstSupreme Court of the United States · 1940
17 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. James C. And Helen M. Stallard, and Dewey H. And Geneva StallardCourt of Appeals for the Fourth Circuit · 1959
- Commissioner of Internal Revenue v. The Mammoth Coal CompanyCourt of Appeals for the Third Circuit · 1956
- Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Louis N. Pokress and Estate of Lucille A. Pokress, Deceased, Louis N. Pokress v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Weirton Ice and Coal Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
9 more not listed; retrieve them via the Exa API.