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SAXMAN COAL & COKE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4295.

43 F.2d 556 (1930)

SAXMAN COAL & COKE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

September 15, 1930.

Attorney(s) appearing for the Case

Wm. W. Spalding, of Washington, D. C., and Warren C. Graham, of Philadelphia, Pa. (Mason, Spalding & McAtee, of Washington, D. C., of counsel), for plaintiff.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John McC. Hudson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for defendant.

Before BUFFINGTON and DAVIS, Circuit Judges, and JOHNSON, District Judge.

JOHNSON, District Judge.

This is an appeal from the decision of the Board of Tax Appeals, approving the determination of additional income-profits tax against the petitioner by the Commissioner of Internal Revenue for the year 1920, in the amount of $14,832.52, and for the year 1921, in the amount of $10,378.46.

The Commissioner, in computing petitioner's income for the years 1920 and 1921, excluded from invested capital the amount of $86,500 claimed as the...

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