Attorney(s) appearing for the Case
E. B. Wilkinson, of Chicago, Ill., for petitioners.
John V. Groner, of Norfolk, Va., for respondent.
Before ALSCHULER, EVANS, and PAGE, Circuit Judges.
Circuit Court of Appeals, Seventh Circuit.
EVAN A. EVANS, Circuit Judge.
Petitioners are here because dissatisfied with the Board of Tax Appeals' determination of their 1917 and 1918 income and profit taxes. Their assignments of error deal with items that entered into the computation of these taxes.
Generally speaking, they may be considered under the headings of "Deductions" and "Capital Account."
Petitioners were engaged in the coal business. They mined and sold coal. W. S. Bogle was their...
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