Legal Opinion
Burnet v. Logan
Supreme Court of the United States
Decided May 18, 1931No. 521 and 522PublishedCited by 466 opinions
1Opinion of the Court
Mk. Justice McReynouds
delivered the opinion of the Court.
These causes present the same questions. One opinion, stating the essential circumstances disclosed in No. 521, will suffice for both.
Prior to March, 1913, and until March 11, 1916, respondent, Mrs. Logan, owned 250 of the 4,000 capital shares issued by the Andrews & Hitchcock Iron Company. It held 12% of the stock of the Mahoning Ore & Steel Company, an operating concern. In 1895 the latter corporation procured a lease for 97 years upon the “ Mahoning ” mine and since then has regularly taken therefrom large, but varying, quantities of…
2Cases cited2 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
3Cited by466 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Foster v. Comm'rUnited States Tax Court · 1983
- Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Saviano v. CommissionerUnited States Tax Court · 1983
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