1. Home
  2. Browse Decisions
  3. F.2d
  4. 192 F.2d
  5. 192 F.2d 783 (1951)
 

OREGON CHROME MINES v. COMMISSIONER OF INTERNAL REV.

No. 12856.

192 F.2d 783 (1951)

OREGON CHROME MINES, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

November 2, 1951.

Attorney(s) appearing for the Case

Wm. B. Murray, Portland, Or., for petitioner.

Theron L. Caudle, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky and Carolyn Just, Sp. Assts. to Atty. Gen., for respondent.

Before STEPHENS and ORR, Circuit Judges, and McCORMICK, District Judge.

ORR, Circuit Judge.

Appellant, Oregon Chrome Mines, Inc., hereinafter referred to as taxpayer, is the owner of certain mining claims situate in Josephine County, Oregon. These claims contain chrome ore, a strategic metal. In peace time the metal is imported because it cannot be mined at a profit in competition with production in certain foreign countries.

Congress, recognizing the necessity of providing an incentive to spur production in war time, enacted...

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