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PHOENIX COAL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 182, Docket 23751.

231 F.2d 420 (1956)

PHOENIX COAL COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided March 13, 1956.

Attorney(s) appearing for the Case

Dulany Mahan, Jr., New York City, for Petitioner.

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., and Robert N. Anderson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, Chief Judge, and FRANK and HINCKS, Circuit Judges.

CLARK, Chief Judge.

The petitioning taxpayer here seeks review of the action of the Tax Court in sustaining the Commissioner's assessment of deficiencies in its income tax for the years 1946 and 1948. Two questions are presented. The first arises because the Commissioner, in making adjustments of petitioner's 1946 income tax return, considered items on its 1945 return, adjustment of which was barred by the statute of limitations.

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