Supreme Court of the United States, 1940

Tennessee Consolidated Coal Co. v. United States

Tennessee Consolidated Coal Co. v. United States
Supreme Court of the United States · Decided June 3, 1940
91 Ct. Cl. 688; 89 Ct. Cl. 542; 1939 WL 1

Tennessee Consolidated Coal Co. v. United States

Opinion of the Court

Income tax; constitutionality of the statutes imposing taxes on capital stock and excess profits.

Demurrer sustained and petition dismissed, following the decision in the case of Allied Agents, Inc., 88 C. Cls. 315; 308 U. S. 561.

Petition for writ of certiorari denied by the Supreme Court, June 3, 1940.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.