Helvering v. Jewel Mining Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• where two mines were operated on a single tract of land, one taxpayer’s and one his sublessee’s, the court said at page 1013 of 126 F.2d, “[e]ach separate coal mine independently operated by its owner constitutes a separate property”.

Source: CourtListener parenthetical corpus (CC0).