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GATLIFF COAL CO. v. LUCAS

No. 4833.

36 F.2d 545 (1929)

GATLIFF COAL CO. v. LUCAS, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided December 2, 1929.

Attorney(s) appearing for the Case

J. C. Rogers, of Washington, D. C., for appellant.

Mabel W. Willebrandt, Asst. Atty. Gen., and C. M. Charest, V. J. Heffernan, Sewall Key, and John H. McEvers, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.

MARTIN, Chief Justice.

In the year 1925 the Commissioner of Internal Revenue determined a deficiency of $6,297.94 for the year 1919 in the taxes of the Gatliff Coal Company, and notified the company to that effect. The Commissioner's determination was affirmed upon appeal by the Board of Tax Appeals. 8 B. T. A. 726. The present appeal to this court challenges these decisions.

The sole question involved herein is whether the Commissioner, in determining the...

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