Legal Opinion
Commissioner v. Gregory Run Coal Co.
Court of Appeals for the Fourth Circuit
Decided April 9, 1954No. Nos. 6727-6730, 6767PublishedCited by 13 opinions
1Opinion of the Court
SOPER, Circuit Judge.
These appeals and cross appeals relate to the income taxes for 1947 of J. E. Vincent; the income taxes of J. E. Vincent Co., Inc. for the fiscal year ending April 30, 1948 and the fiscal year May 1, 1948 to January 3, 1949; the income, declared value excess profits, and excess profits taxes for the period June 11, 1945 to December 31, 1945 and income taxes for 1946 of Gregory Run Coal Company and the income taxes of B. H. Swaney & Sons, Inc. for the fiscal year ending September 30, 1947, and of Swaney Contracting Company for the fiscal year ended July 31, 1947. J. E.…
2Cases cited21 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. HorstSupreme Court of the United States · 1940
16 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Ohio River Collieries Co. v. CommissionerUnited States Tax Court · 1981
- Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- McCall v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. Gregory Run Coal Co. Commissioner of Internal Revenue v. Vincent. Commissioner of Internal Revenue v. J. E. Vincent Co., Inc. (Two Cases). B. H. Swaney & Sons, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1954
8 more not listed; retrieve them via the Exa API.