MARSH FORK COAL CO. v. LUCAS

Attorney(s) appearing for the Case

Theodore B. Benson and Sidney P. Simpson, both of Washington, D. C., for petitioner.

A. D. Sharpe, Sp. Asst. to the Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Robert L. Williams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

E. L. Greever, of Tazewell, Va. (Hines, Rearick, Dorr, Travis & Marshall, of New York City, A. M. Belcher, of Charleston, W. Va., O. W. Carlson, of Salt Lake City, Utah, A. J. Curran, of Baltimore, Md., Charles A. Goodwin, of Morgantown, W. Va., Goodykoontz & Slaven, of Williamson, W. Va., Lindsay, Young & Young, of Knoxville, Tenn., A. M. Liveright, of Clearfield, Pa., W. H. McGinnis, of Beckley, W. Va., E. J. McVann, of Washington, D. C., and T. S. Taliaferro, Jr., of Rock Springs, Wyo., on the brief), as amici curiæ, on behalf of National Coal Association and others.

Before PARKER and NORTHCOTT, Circuit Judges, and HAYES, District Judge.