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GAULEY MT. COAL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 2635.

23 F.2d 574 (1928)

GAULEY MOUNTAIN COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 13, 1928.

Attorney(s) appearing for the Case

R. T. Hubard, of Fayetteville, W. Va. (Hubard & Bacon, of Fayetteville, W. Va., on the brief), for petitioner.

Maxwell E. McDowell, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Mabel Walker Willebrandt, Asst. Atty. Gen., Harvey R. Gamble, Sp. Asst. Atty. Gen., and A. W. Gregg, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before WADDILL, PARKER, and NORTHCOTT, Circuit Judges.

PARKER, Circuit Judge (after stating the facts as above).

In 1889 the taxpayer was the owner of coal lands in West Virginia, which it was unable to operate successfully because of lack of railway connections. In that year it entered into a contract with the Chesapeake & Ohio Railway Company to build a branch line to its property, and in consideration thereof agreed to furnish the railway company 100,000 tons of coal a year

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