TRUSTEES FOR OHIO & BIG SANDY COAL CO. v. COM'R OF INT. REV.

No. 2992.

43 F.2d 782 (1930)

TRUSTEES FOR OHIO & BIG SANDY COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

September 19, 1930.


Attorney(s) appearing for the Case

Lyle T. Alverson, of New York City (Wayne Johnson, of New York City, and Buford Tynes, of Huntington, W. Va., on the brief), for petitioners.

Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and R. C. Shaw, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before PARKER, Circuit Judge, and GRONER and SOPER, District Judges.


PARKER, Circuit Judge.

This is a petition by the Trustees of the Ohio & Big Sandy Coal Company, a Virginia corporation which was dissolved on December 29, 1917, to review a decision of the Board of Tax Appeals which approved a deficiency assessment against the corporation of excess profits taxes amounting to $7,119.36 for the year 1917. A number of questions were considered by the Board which are not brought before us...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases