Eldorado Coal & Mining Co. v. Mager

Citations

• 255 U.S. 522
• 41 S. Ct. 390
• 65 L. Ed. 757
• 1921 U.S. LEXIS 1722

Syllabus

<p>A mining corporation, upon a sale of its mine and plant in 1917, realized a profit representing an appreciation in their value since March 1, 1913. ..Held, that the increase was taxable as income. P. 526. Merchants’ Loan & Trust Co. v. Smietanka, ante, 509.</p>