Eldorado Coal & Mining Co. v. Mager
255 U.S. 522 (1921)

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U.S. Supreme Court

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.

Page 255 U. S. 525

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