Legal Opinion
Eastern Coal Corporation v. Yoke
District Court, N.D. West Virginia
Decided July 22, 1946No. 97-FPublishedCited by 13 opinions
1Opinion of the Court
HARRY E. WATKINS, District Judge.
In this action the taxpayer seeks to recover corporate income and excess profits taxes paid for the fiscal years ending April 30, 1937, to 1940, inclusive. Two questions are presented
1. Whether the plaintiff under certain written agreeements with Ford Motor Company in respect to the mining of coal from a certain coal tract, had such an economic interest in all of the coal in place as to be entitled under Section 114(b) (4) of the Revenue Acts of 1936 and 1938, 26 U.S. C.A. Int.Rev. Acts, pages 867, 1055, and of the Internal Revenue Code, 26 U.S.C.A. Irit.…
2Cases cited16 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Palmer v. BenderSupreme Court of the United States · 1932
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Gray v. PowellSupreme Court of the United States · 1941
- Anderson v. HelveringSupreme Court of the United States · 1940
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Morrisdale Coal Mining Co. v. CommissionerUnited States Tax Court · 1952
- Ruston v. CommissionerUnited States Tax Court · 1952
- Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Lawton v. CommissionerUnited States Tax Court · 1959
- United States Steel Corporation v. United StatesDistrict Court, S.D. New York · 1967
8 more not listed; retrieve them via the Exa API.