Legal Opinion
Paragon Jewel Coal Co. v. Commissioner
Supreme Court of the United States
Decided April 28, 1965No. 134PublishedCited by 88 opinions
1Opinion of the CourtJustice Clark
The issue in these consolidated tax cases is whether the lessee1 of coal lands is entitled to percentage depletion on all the gross income derived from the sale of the coal *626mined from its leases, or whether contract miners who do the actual mining acquired a depletable interest within the meaning of §§ 611 and 613 (b) (4) of the Internal Revenue Code of 1954 to the extent they were paid by the lessee for mining and delivering coal to it.
The mining contractors, respondents in No. 237, claimed an allocable portion of the allowance for the years 1954 through 1956, while the lessee, petitioner in…
2Cases cited6 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Parsons v. SmithSupreme Court of the United States · 1959
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
- Nathaniel C. Wood and Gertrude L. Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Ridder v. CommissionerUnited States Tax Court · 1981
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationCourt of Appeals for the Third Circuit · 1990
- First National Bank of Smithfield, North Carolina v. James J. Saxon, Comptroller of the Currency of the United States, First National Bank of Smithfield, North Carolina v. First National Bank of Eastern North CarolinaCourt of Appeals for the First Circuit · 1965
- United States v. HillSupreme Court of the United States · 1993
83 more not listed; retrieve them via the Exa API.