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SPRING CANYON COAL CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8682, 8683.

38 F.2d 764 (1930)

SPRING CANYON COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 10, 1930.

Attorney(s) appearing for the Case

Charles D. Hamel and John Enrietto, both of Washington, D. C., for appellant.

G. A. Youngquist, Asst. Atty. Gen., and C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., for appellee.

Before STONE and VAN VALKENBURGH, Circuit Judges.

STONE, Circuit Judge.

These are petitions to review determinations of the Board of Tax Appeals.

When this matter came on for hearing before this court, a member of the court suggested lack of jurisdiction. This suggestion was based upon the requirement of section 1002 (b) of the Revenue Act of 1926 (44 Stat. 110 [26 USCA § 1225(b)]), which provides that such review shall be "In the case of a person (other than an individual) * * * by the Circuit Court...

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