1. Home
  2. Browse Decisions
  3. F.2d
  4. 945 F.2d
  5. 945 F.2d 224 (1991)
 

CORRA RESOURCES, LTD. v. C.I.R.

No. 90-3365.

945 F.2d 224 (1991)

CORRA RESOURCES, LTD., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 9, 1991.

Attorney(s) appearing for the Case

Arthur H. Boelter, argued, John J. White, Boelter, Silver & Gale, Seattle, Wash., for Corra Resources, Ltd.

Abraham N.M. Shashy, Jr., I.R.S., Gary R. Allen, Jonathan S. Cohen, Christine A. Grant, argued, Dept. of Justice, Tax Div., Appellate Section, Charles S. Casazza, U.S. Tax Court, Washington, D.C., for C.I.R.

Before COFFEY and EASTERBROOK, Circuit Judges, and MORAN, District Judge.

EASTERBROOK, Circuit Judge.

Corra Resources, an investment vehicle for Edwin Corra and his wife Genevieve, put some of its assets into a coal mining lease in 1978. (Corra Plumbing Co., which made the investment, sold its operating assets in 1980 and was renamed as it became an investment company.) Corra Resources obtained from Salem Minerals the right to mine coal in Pikeville, Kentucky (the "Pikeville Quadrangle" lease); it put down $77,500 as prepaid royalties and...

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