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UNITED STATES v. CORONA COAL CO.

No. 5212.

23 F.2d 673 (1928)

UNITED STATES v. CORONA COAL CO.

Circuit Court of Appeals, Fifth Circuit.

January 25, 1928.

Attorney(s) appearing for the Case

J. S. Franklin, Asst. U. S. Atty., of Birmingham, Ala., and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Charles B. Kennamer, U. S. Atty., of Birmingham, Ala., C. M. Charest, Gen. Counsel Bureau of Internal Revenue, C. T. Brown, Sp. Atty. Internal Revenue, and Charles T. Hendler, Sp. Atty. Internal Revenue, all of Washington, D. C., on the brief), for the United States.

William B. White and Wm. Douglas Arant, both of Birmingham, Ala. (Bradley, Baldwin, All & White, of Birmingham, Ala., on the brief), for defendant in error.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

FOSTER, Circuit Judge.

Defendant in error brought suit in the District Court, under the provisions of the Tucker Act (now section 24, par. 20, Judicial Code [28 USCA § 41, par. 20]), to recover certain taxes alleged to have been erroneously assessed and collected, and was awarded judgment in the sum of $11,073.14. The only question presented is whether plaintiff was entitled to deduct on its income and excess profits taxes returns for the year 1918 the cost of...

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