Legal Opinion
Marsh Fork Coal Co. v. Lucas
Court of Appeals for the Fourth Circuit
Decided June 14, 1930No. 2887PublishedCited by 26 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals reported in 11 B. T. A. 685. A number of questions were decided by the Board, but only one is presented to us by the petition, i. e., whether the Board was correct in refusing to allow petitioner to deduct from gross income for the year 1920 expenditures amounting to $28,895.85 for electric locomotives, mine cars, and steel rails. The Board held that these were capital expenditures, and refused to allow their deduction. Petitioner contends that they were not capital expenditures, as they did not increase…
2Cases cited7 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- New York, New Haven & Hartford Railroad v. Interstate Commerce CommissionSupreme Court of the United States · 1906
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- United States v. JacksonSupreme Court of the United States · 1930
- Heiner v. Colonial Trust Co.Supreme Court of the United States · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Brast v. Winding Gulf Colliery Co.Court of Appeals for the Fourth Circuit · 1938
- E. H. Sheldon & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- H. E. Harman Coal Corp. v. CommissionerUnited States Tax Court · 1951
- Fidelity-Phenix Fire Ins. Co. of New York v. Benedict Coal Corp.Court of Appeals for the Fourth Circuit · 1933
- Commissioner of Internal Revenue v. H. E. Harman Coal CorpCourt of Appeals for the Fourth Circuit · 1952
21 more not listed; retrieve them via the Exa API.