Legal Opinion
COMMISSIONER OF INT. REVENUE v. Brier Hill Collieries
Court of Appeals for the Sixth Circuit
Decided June 9, 1931No. 5634, 5651PublishedCited by 17 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
These cases involve income and profit taxes of the Brier Hill Collieries, which owns and operates coal mines in Overton county, Tenn. In No. 5634 the Commissioner seeks a review of the decision of the .Board of Tax Appeals allowing capital depletion at the rate of 10 cents per ton of coal mined. No.. 5651 is an appeal by the taxpayer from the decision of the Board (1) excluding from ini vested capital a part of the property paid in; to the taxpayer in exchange for its capital stock, and (2) holding that amounts expended for steel rails, mine cars, switches, and' trolley…
2Cases cited5 opinions
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Newton v. Consolidated Gas Co. of NYSupreme Court of the United States · 1922
- Marsh Fork Coal Co. v. LucasCourt of Appeals for the Fourth Circuit · 1930
- United States v. Roden Coal Co.Court of Appeals for the Fifth Circuit · 1930
- Kings County Lighting Co. v. NixonDistrict Court, S.D. New York · 1920
3Cited by17 opinions
- Ticket Office Equipment Co. v. CommissionerUnited States Tax Court · 1953
- H. E. Harman Coal Corp. v. CommissionerUnited States Tax Court · 1951
- Roundup Coal Mining Co. v. CommissionerUnited States Tax Court · 1953
- Barnhart-Morrow Consolidated v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Buffalo Union Furnace Co. v. HelveringCourt of Appeals for the Second Circuit · 1934
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