Supreme Court of the United States, 1940

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

Cases that cite this one

2 later published cases cite this decision.

Rochester Gas & Electric Corp. v. McGowan (2d Cir. 1940)
Stanolind Oil & Gas Co. v. Jones (United States District Court, Oklahoma Western 1940)

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

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.