Legal Opinion
Strother v. Burnet
Supreme Court of the United States
Decided December 5, 1932No. 105PublishedCited by 6 opinions
1Opinion of the CourtJustice Stone
The decision in this case, which is here on certiorari, turns on that in Bankers Pocahontas Coal Co. v. Burnet, just decided, ante, p. 308.
Petitioner, a stockholder in the Bankers Pocahontas Coal Co., received dividends upon his stock which were, to some extent, a distribution of the royalty payments received by the corporation and involved in its suit against the Commissioner. The ruling of the Commissioner in this case, that the amounts so distributed from royalties were taxable income, was upheld by the Board of Tax Appeals, 18 B. T. A. 901, and by the Court of Appeals for the Fourth…
2Cited by6 opinions
- Commissioner of Internal Rev. v. Jamison Coal & Coke Co.Court of Appeals for the Third Circuit · 1933
- Buffalo Eagle Mines, Inc. v. CommissionerUnited States Board of Tax Appeals · 1938
- George D. Harter Bank v. CommissionerUnited States Board of Tax Appeals · 1933
- Umsted v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Buffalo Eagle Mines, Inc. v. CommissionerUnited States Board of Tax Appeals · 1938
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