PHILADELPHIA COKE CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• N. Natural GAS Co. v. O'Malley, 277 F.2d 128 (8th Cir. 1960)
  …years, stating: “In this the Commissioner does not take into account the principle that the right to deductions for depreciation does not depend upon mere possibilities. Commissioner v. Philadelphia Coke Co., 3 Cir., 130 F. 2d 87, certiorari denied 317 U.S. 685, 63 S.Ct. 259, 87 L.Ed. 549. It may be that after 100 years another dam will replace the present one but it is also possible that the reservoir will at that time be filled with, silt rendering the construction of a new dam useless. The finding of th…
• Anselmo v. Mfrs. Life Ins. Co., 771 F.2d 417 (8th Cir. 1985)
  …s into an agreement concerning the subject matter of the contract, * * * he is conclusively deemed to have waived any claim for damages on account of fraud. Philips Petroleum Co. v. Rau Construction Co., 130 F. 2d 499, 502 (8th Cir.), cert. denied, 317 U.S. 685, 63 S.Ct. 260, 87 L.Ed. 549 (1942). Anselmo alleges that he was induced into an employment agreement with Manu-Life. The alleged misrepresentation upon which Anselmo’s charge of fraud was based was to the effect that his job would be secure for thr…
• Laclede GAS Co. v. Amoco OIL Co., 522 F.2d 33 (8th Cir. 1975)
  …f Missouri appears to be in conformity with this general contract rule that a cancellation clause will invalidate a contract only if its exercise is unrestricted. Phillips Petroleum Co. v. Rau Const. Co., 130 F. 2d 499, 501 (8th Cir.), cert. denied, 317 U.S. 685, 63 S.Ct. 260, 87 L.Ed. 549 (1942), (Missouri law); Boland v. Shell Oil Co., supra, 71 F.Supp. at 651 — 652; Bevins v. Harris, 380 S.W. 2d 345, 352 (Mo.1964); National Refining Co. v. Cox, 227 Mo.App. 778, 57 S.W. 2d 778, 781 (1933). Here Laclede’s…