Legal Opinion
Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided December 7, 1951No. 6286, 6287PublishedCited by 72 opinions
1Opinion of the Court
SOPER, Circuit Judge.
These are petitions to review orders of the Tax Court involving income tax for the year 1945, upholding the Commissioner of Internal Revenue’s disallowance of a deduction of $25,210.18, and asserting a deficiency against taxpayer Harrold in the amount of $12,935.95 and taxpayer Crom-lihg in the amount of $11,458.04.
During the taxable year and prior thereto, the taxpayers were partners doing busi ness under the firm name of Cromling & Harrold and were engaged in the mining of bituminous coal from leased lands by the strip mining method. This is a process whereby the soil…
2Cases cited25 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
20 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
- E. W. Schuessler and Aline Schuessler v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- World Airways, Inc. v. CommissionerUnited States Tax Court · 1974
- Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
67 more not listed; retrieve them via the Exa API.