Legal Opinion
Wanless Iron Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 14, 1935No. 10080PublishedCited by 2 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review three orders of redetermination entered by the Board of Tax Appeals, and involves petitioner’s income tax for the years 1927, 1928, and 1929.
The petitioner is the assignee of two leases made by the state of Minnesota, as lessor, and James Wanless, as lessee, by the terms of which leases James Wanless was granted the right to mine ore on certain state lands, funds from which were to be used for the public schools.
The original lease to Wanless provides that the lessee shall have the right to contract with others to work in mines or to…
2Cases cited18 opinions
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Willcutts v. BunnSupreme Court of the United States · 1931
- Helvering v. PowersSupreme Court of the United States · 1934
- United States v. Biwabik Mining Co.Supreme Court of the United States · 1918
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3Cited by2 opinions
- Helvering v. Atlas Life Ins.Court of Appeals for the Tenth Circuit · 1935
- Mountain Producers Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 1937