Legal Opinion
Denise Coal Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided November 18, 1959No. Nos. 12726-12728PublishedCited by 27 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
These three appeals raise tax questions coming from the process of strip coal mining in western Pennsylvania. We have taken three appeals together. They involve a number of contracts between Denise Coal Company and persons with whom it made contracts for strip mining on lands which it either owned in fee or in which it purchased or leased mineral rights. The coal strip contracts differ slightly in individual particulars but we think that there is no substantial difference among them and that we may treat the problems in one as common to all. The opinion of the Tax…
2Cases cited12 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Parsons v. SmithSupreme Court of the United States · 1959
- Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1951
- Pugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
- World Airways, Inc. v. CommissionerUnited States Tax Court · 1974
- Simplified Tax Records, Inc. v. CommissionerUnited States Tax Court · 1963
- Illinois Power Co. v. CommissionerUnited States Tax Court · 1986
- Ohio River Collieries Co. v. CommissionerUnited States Tax Court · 1981
22 more not listed; retrieve them via the Exa API.