Legal Opinion
London-Butte Gold M. Co. v. Commissioner of Int. Rev.
Court of Appeals for the Tenth Circuit
Decided December 3, 1940No. 2162PublishedCited by 20 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This petition to review a decision of the Board of Tax Appeals involves income and excess profits taxes for the calendar year 1935. The facts are not in dispute. Petitioner acquired certain gold mining property situated in Colorado. The property was in the development stage during 1933 and 1934, and passed to the production stage in February, 1935. During 1933 and 1934, petitioner mined and sold ore to two smelters for agreed prices. Another mining company asserted ownership of the ore and gave notice of its claim to the smelters. As a result, the smelters declined to…
2Cases cited11 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Stanton v. Baltic Mining Co.Supreme Court of the United States · 1916
6 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Rosano v. CommissionerUnited States Tax Court · 1966
- Midwest Motor Express, Inc. v. CommissionerUnited States Tax Court · 1956
- Farrell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
- Commissioner of Internal Rev. v. Security Flour Mills Co.Court of Appeals for the Tenth Circuit · 1943
- McRitchie v. CommissionerUnited States Tax Court · 1956
15 more not listed; retrieve them via the Exa API.