Legal Opinion
Colony Coal & Coke Corp. v. Commissioner of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided October 12, 1931No. 3169, 3170PublishedCited by 21 opinions
1Per curiam
These are petitions to review decisions of the United States Board of Tax Appeals, which decisions are reported in 20 B. T. A. 326.
Both petitioners wore corporations engaged in the business of owning and leasing coal properties in Perry county, Ky. In the year 1917 they, with another corporation, entered into an arrangement with the Louisville & Nashville Railroad Company to build a branch line of railroad to connect the properties owned by them with the line of that railroad.
The railroad line was built, and a controversy arose as to the amount the coal companies should pay the railroad…
2Cases cited1 opinion
- Gauley Mt. Coal Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1928
3Cited by21 opinions
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Radio Station WBIR, Inc. v. CommissionerUnited States Tax Court · 1959
- Levitt & Sons, Inc. v. NunanCourt of Appeals for the Second Circuit · 1944
- Fall River Gas Appliance Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Fall River Gas Appliance Co. v. CommissionerUnited States Tax Court · 1964
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