OLIN, ADMINISTRATRIX,

v.

NEW ENGLAND LIFE INSURANCE CO.

Citator

Cited By

• Kohinoor Coal Co. v. Commissioner of Internal Revenue, 171 F.2d 880 (3d Cir. 1948)
  …case \Miere there was a-lso absent .an interest in the ore in the mine, and the -taxpayer in the Bankline Oil case which 1-had no interest in the gas well. Pertinent also is Atlas Milling Co. v. Jones, 10 Cir., 1940, 115 F. 2d 61, certiorari denied 312 U.S. 686, 61 S.Ct. 613, 85 L.Ed. 1124, which was cited with approval in the ¡Chicago Mines case. In that .¡case the St. Louis Smelting and Refining Co. carried on lead and zinc mining operations. The residue of its operations, known as tailings, was deposite…
• Turkey Run Fuels, Inc. v. United States, 243 F.2d 147 (3d Cir. 1957)
  …uestion, “There is no legal distinction between the rights of the successor in interest and the rights of the original owner with respect to depletion claimed.” The cases of Atlas Milling Co. v. Jones, 10 Cir., 1940, 115 F. 2d 61, certiorari denied 312 U.S. 686, 61 S.Ct. 613, 85 L.Ed. 1124; Consolidated Chollar G. & S. M. Co. v. Commissioner of Internal Rev., 9 Cir., 1943, 133 F. 2d 440; Chicago Mines Co. v. Commissioner of Internal Rev., 10 Cir., 1947, 164 F. 2d 785, and Hoban v. Viley, 9 Cir., 1953, 204…

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• Soil Builders, Inc. v. United States, 277 F.2d 570 (5th Cir. 1960)
  …llant concedes that the decided cases are against it if its activity was a second effort to obtain the same minerals by reworking the “tailings” of an earlier mining operation. See Atlas Milling Co. v. Jones, 10 Cir., 115 F. 2d 61, certiorari denied 312 U.S. 686, 61 S.Ct. 613, 85 L.Ed. 1124, which appellant says is the “leading case in this line.” See also Consolidated Chollar Gould & Savage Mining Co. v. Commissioner, 9 Cir., 133 F. 2d 440; Chicago Mines Co. v. Commissioner, 10 Cir., 164 F. 2d 785, certior…