Spring Canyon Coal Co. v. Commissioner of Int. Rev.

How courts have described this case

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

• “While the primary purpose of the [workers’ compensation reserve] fund is to secure employees in their compensation, payments from the fund discharged legal obligations of the employer” and therefore contributions to the fund are not deductible.

Source: CourtListener parenthetical corpus (CC0).