1. Home
  2. Browse Decisions
  3. F.2d
  4. 130 F.2d
  5. 130 F.2d 52 (1942)
 

CLOVER SPLINT COAL CO. v. COMMISSIONER OF INT. REV.

No. 8007.

130 F.2d 52 (1942)

CLOVER SPLINT COAL CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided August 19, 1942.

Attorney(s) appearing for the Case

Arthur S. Dayton, of Charleston, West Va. (William Wallace Booth, of Pittsburgh, Pa., on the brief), for petitioner.

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before MARIS and JONES, Circuit Judges, and LEAHY, District Judge.

MARIS, Circuit Judge.

This is a petition filed by Clover Splint Coal Co., Inc., to review a decision of the Board of Tax Appeals determining a deficiency in income tax against it for the year 1937. The tax involved is the tax on undistributed net income imposed by Section 14 of the Revenue Act of 1936, 26 U.S. C.A. Int.Rev.Acts, page 823, and the question is whether the taxpayer is entitled to a credit under Section 26(c) of the act, 26 U.S.C.A. Int.Rev.Acts, page...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases