Legal Opinion
Wilson Coal Land Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 5, 1937No. 4065PublishedCited by 8 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The Commissioher of Internal Revenue determined a deficiency of $21,211.38 in the income tax for the year 1929 of the Wilson Coal Land Company, a Delaware corporation which had its principal place of business at, Huntington, W. Va. The determination seems to have been based on a gain which the Commissioner found that the corporation had realized from the sale of certain mining property during the taxable year. The corporation, complaining that the Commissioner had erroneously computed the cost basis of the property, prayed the United States Board of Tax Appeals to…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Sellmayer Packing Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1944
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002
- Greenwood Packing Plant v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Brown v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1953
3 more not listed; retrieve them via the Exa API.