Opinion · United States Court of Claims
Ingle Coal Corp. v. United States
Ingle Coal Corp. v. United States, 131 Ct. Cl. 121 (Ct. Cl. 1955)
- Type
- Opinion
- Court
- United States Court of Claims
- Jurisdiction
- Federal
- Date
- 1955-10-10
- Topic
- general
Income tax; deduction of “over-riding royalties” not allowable as ordinary and necessary expenses. Petition dismissed. Plaintiff’s petition for writ of certiorari denied by the Supreme Court October 10, 1955.
Citator
UpLaw has not yet analyzed Ingle Coal Corp. v. United States. The absence of a flag is not a finding that it is good law.
Income tax; deduction of “over-riding royalties” not allowable as ordinary and necessary expenses. Petition dismissed.
Plaintiff’s petition for writ of certiorari denied by the Supreme Court October 10, 1955.