U.S. Court of Appeals for the Eighth Circuit, 1977

Higgins Co. v. United States

U.S. Court of Appeals for the Eighth Circuit · Decided November 29, 1977

566 F.2d 595; 41 A.F.T.R.2d (RIA) 78 (Federal Reporter, Second Series)

Counsel

Loren W. Sanford, Duluth, Minn., for appellants., Mary L. Jennings, Atty., Appellate Section, Tax Div., Dept, of Justice, Washington, D. C., (argued) for appellee; Myron C. Baum, Acting Asst. Atty. Gen., Thorwald H. Anderson, Jr., U. S. Atty., Gilbert E. Andrews and Grant W. Wiprud, Attys., Washington, D. C., on brief.

Cases that cite this one

7 later published cases cite this decision.

First National Bank of Fayetteville, Arkansas, of the Estate of Jesse W. Cannon, Deceased v. United States (1st Cir. 1984)
Galloway v. United States (3d Cir. 2007)
ESTATE OF (5th Cir. 1993)
Estate of Warren v. Commissioner (5th Cir. 1993)
William J. Oetting, of the Estate of Irma H. Dunmeyer, Deceased v. United States (8th Cir. 1983)
Oetting v. United States (District Court, E.D. Missouri 1982)
Higgins Company, a Minnesota Corporation v. United States of America, Dunord Land Company, a Minnesota Corporation v. United States (8th Cir. 1977)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

The sole issue on appeal is whether the trial court correctly held that Minnesota state income taxes on iron ore royalties are not an allowable expenditure under I.R.C. § 272 and thus taxpayers may only deduct them from ordinary income rather than adding those taxes to basis under I.R.C. § 631(c).

We have carefully reviewed the briefs and records and are convinced that no error of law was committed by the trial court. Accordingly, we affirm on the basis of the opinion of the trial court. Higgins Co. v. United States, 39 AFTR2d 77-702 (1977).

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