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UNITED THACKER COAL CO. v. COMMISSIONER OF INT. REV.

No. 2436.

46 F.2d 231 (1931)

UNITED THACKER COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 2, 1931.

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 petitioner for review.

P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and J. Louis Monarch and Andrew D. Sharpe, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

BINGHAM, Circuit Judges.

This is the petition of the United Thacker Coal Company to review an assessment against it of a deficiency excess profits tax amounting to $30,095.44 for the period April 30, 1917, to December 20, 1917.

The petitioner's fiscal year began July 1, 1917, and ended June 30, 1918, and its return of taxes for this period, due not later than August 30, 1918, was filed July 18, 1918. Under section 14(a) of the Revenue Act of 1916 (39 Stat...

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