Legal Opinion
Strother v. Commissioner
Court of Appeals for the Fourth Circuit
Decided January 25, 1932No. Nos. 3214, 3215PublishedCited by 14 opinions
1Opinion of the Court
SOPER, Circuit Judge.
Bankers’ Pocahontas Coal Company v. Commissioner, No. 3215.
The subject-matter of this suit involves income and'profit taxes of the Bankers’ Pocahontas Coal Company for the calendar years 3920-1926, as determined by the Board of Tax Appeals. Deficiencies in substantial amounts wore charged against the taxpayer in each of these years; and a petition to review was filed. The Board made the following findings of fact with reference to the property concerned:
“In July, 1912, the Bankers’ Pocahontas Coal Company, a West Virginia corporation, acquired the fee simple title to…
2Cases cited30 opinions
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
25 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- Farmers' & Merchants' Bank of Catlettsburg, KY. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Henderson v. United States Radiator CorporationCourt of Appeals for the Tenth Circuit · 1935
9 more not listed; retrieve them via the Exa API.