Legal Opinion
Commissioner v. Hamill Coal Corp.
Court of Appeals for the Fourth Circuit
Decided December 13, 1956No. 7204PublishedCited by 10 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This case involves the- incomes taxes of the Hamill Coal Corporation for the year 1947 and is specifically directed to the amount of depletion allowance which should be deducted, under §§ 23 (m) and 114(b) (4) (A) of the Internal Revenue Code 1939,. 29 U.S.C.A. §§ 23(m), 114 (b) (4) ,(A), from the gross income of the corporation from strip mining operations in that year. The taxpayer was the lessee of certain coal bearing lands in Virginia and West Virginia and claimed the right to a percentage deduction on the total amount of its gross sales of coal, less the amount of…
2Cases cited3 opinions
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Commissioner of Internal Revenue v. The Mammoth Coal CompanyCourt of Appeals for the Third Circuit · 1956
- Weirton Ice and Coal Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
3Cited by10 opinions
- Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- McCall v. CommissionerUnited States Tax Court · 1962
- C. W. And Mattie Stilwell and S. W. And Rosie Stilwell v. United StatesCourt of Appeals for the Fourth Circuit · 1957
- Elm Development Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Commissioner Of Internal Revenue v. Hamill Coal CorporationCourt of Appeals for the Fourth Circuit · 1956
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