Mitchell Bros. v. Doyle
District Court, W.D. Michigan
At Law. Action by the Mitchell Bros. Company against Emanuel J. -Do vie, as Collector of Internal Revenue for the Fourth Collection District of Michigan.
1Opinion of the Court
SESSIONS, District Judge.
Plaintiff was incorporated in 1903, succeeding to and taking over the property of the former copartner-, ship, Mitchell Bros. The property purchased and ,so taken over by the corporation consisted for the most part of timber, lands, and a large sawmill plant. Since its organization, plaintiff has been engaged in the lumber business, cutting and manufacturing its own timber into lumber and other forest products, and selling and marketing the same. In 1903, the average market value of its merchantable hardwood timber was $2.25- per thousand feet, of its pine timber $8…
2Cases cited6 opinions
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Gray v. DarlingtonSupreme Court of the United States · 1872
- Bailey v. Railroad Co.Supreme Court of the United States · 1882
- Baldwin Locomotive Works v. McCoachDistrict Court, E.D. Pennsylvania · 1914
- Sargent Land Co. v. Von BaumbachDistrict Court, D. Minnesota · 1913
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Southern Pac. R. v. MuenterCourt of Appeals for the Ninth Circuit · 1919
- Sitterding v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- Lynch v. TurrishCourt of Appeals for the Eighth Circuit · 1916
- Liberty Light & Power Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- United Profit-Sharing Corp. v. United StatesUnited States Court of Claims · 1928
6 more not listed; retrieve them via the Exa API.