ESSEX COAL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5391.

39 F.2d 892 (1930)

ESSEX COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 10, 1930.


Attorney(s) appearing for the Case

Evert L. Bono, of Washington, D. C., and H. C. Allread, of Columbus, Ohio, for petitioner.

John G. Remey, of Washington, D. C. (Sewall Key, C. M. Charest, and R. W. Wilson, all of Washington, D. C., on the brief), for respondent.

Before DENISON, Circuit Judge, and COCHRAN and JONES, District Judges.


JONES, District Judge.

This case is here on petition to review an order of the United States Board of Tax Appeals finding a deficiency in the tax of the appellant for the year 1920. The Essex Coal Company and the Lost Run Coal Company filed consolidated tax returns for the years 1918 and 1919, and on March 14, 1921, filed a consolidated return for the year 1920. Assessment of the tax liability shown in the return was thereupon made against the Essex Coal Company....

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