Legal Opinion
Boone County Coal Corp. v. United States
Court of Appeals for the Fourth Circuit
Decided July 25, 1941No. 4808PublishedCited by 13 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal from a judgment entered February 12, 1941, by Judge Barks-dale, sitting in the United States District Court for the Southern District of West Virginia dismissing, in favor of the appellee, the action filed by the appellant (hereinafter called the taxpayer) for the recovery of corporate income and excess profits taxes in the aggregate principal amount of $5,531.86, plus interest, paid for the calendar year 1935.
The taxpayer, a West Virginia corporation, with lands in Logan County, West Virginia, during the calendar year 1935, incurred expenses of…
2Cases cited4 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- J. E. Riley Inv. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1940
- Boone County Coal Corp. v. United StatesDistrict Court, S.D. West Virginia · 1941
3Cited by13 opinions
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- Wilbur v. CommissionerUnited States Tax Court · 1964
- Estate of Stamos v. CommissionerUnited States Tax Court · 1970
- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Burford Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
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