UNITED STATES v. RODEN COAL CO.

Attorney(s) appearing for the Case

Robert L. Williams, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., C. B. Kennamer, U. S. Atty., of Birmingham, Ala., and J. Osmond Middleton, Asst. U. S. Atty., of Clanton, Ala. (C. M. Charest, Gen. Counsel, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the United States.

William S. Pritchard, of Birmingham, Ala. (John D. Higgins, of Birmingham, Ala., on the brief), for appellee.

William S. Pritchard, of Birmingham, Ala., and Sidney P. Simpson, of New York City (Hines, Rearick, Dorr, Travis & Marshall, Walker D. Hines, A. C. Rearick, and William B. Hubbell, all of New York City, on the brief), amici curiæ, for National Coal Ass'n.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.