Mining: Iron Ore
This industry comprises establishments primarily engaged in (1) developing mine sites, mining, and/or beneficiating (i.e., preparing) iron ores and manganiferous ores valued chiefly for their iron content and/or (2) producing sinter iron ore (except iron ore produced in iron and steel mills) and other iron ore agglomerates.
Burnet v. Logan
Burnet v. Logan (S.Ct., 1931) This landmark decision is often credited with creating the open transaction doctrine. Statutory and regulatory changes since 1931 have limited the doctrines application. BURNET, COMMISSIONER OF INTERNAL REVENUE, v. LOGAN; SAME v. BRUCE Nos. 521, 522 SUPREME COURT OF THE UNITED STATES 283 U.S. 404; 51 S. Ct. 550; 1931 U.S. LEXIS 896; 75 L. Ed. 1143; 78-2 U.S. Tax Cas. (CCH) P736; 9 A.F.T.R. (P-H) 1453; 1 Cumb.