Legal Opinion
Helvering v. Elkhorn Coal Co.
Court of Appeals for the Fourth Circuit
Decided April 5, 1938No. 4158Published
1Opinion of the Court
95 F.2d 732 (1937)
HELVERING, Commissioner of Internal Revenue,
v.
ELKHORN COAL CO.
No. 4158.
Circuit Court of Appeals, Fourth Circuit.
October 18, 1937.
On Rehearing April 5, 1938.
Arnold Raum, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Ellis N. Slack, Sp. Assts. to Atty. Gen., on the brief), for petitioner.
Leo H. Hoffman, of New York City (Hoffman & Knox, Robert W. Knox, and Francis C. Moore, all of New York City, on the brief), for respondent.
Hugh Satterlee, Logan Morris, and Weill, Satterlee, Green & Morris, all of Washington, D. C., amici curæ, on rehearing.
Bef…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
9 more not listed; retrieve them via the Exa API.