US SUPREME COURT DECISIONS
ELDORADO COAL & MINING CO. V. MAGER, 255 U. S. 522 (1921)
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Eldorado Coal & Mining Co. v. Mager, 255 U.S. 522 (1921)
Eldorado Coal & Mining Co. v. Mager
No. 609
Argued January 12, 1921
Decided March 28, 1921
255 U.S. 522
Syllabus
A mining corporation, upon a sale of its mine and plant in 1917, realized a profit representing an appreciation in their value since March 1, 1913. Held that the increase was taxable as income. P. 255 U. S. 526. Merchants' Loan & Trust Co. v. Smietanka, ante, 255 U. S. 509.
Affirmed.
The case is stated in the opinion. chanrobles.com-red