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BATON COAL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4535.

51 F.2d 469 (1931)

BATON COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

July 28, 1931.

Attorney(s) appearing for the Case

W. W. Booth and W. A. Seifert, both of Pittsburgh, Pa. (Smith, Shaw McClay & Seifert, of Pittsburgh, Pa., of counsel), for appellant.

G. A. Youngquist, Asst. Atty. Gen., and John MacC. Hudson and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and William E. Davis, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

This case comes up upon petition for review of a decision of the Board of Tax Appeals finding deficiencies in the petitioner's income taxes for the years 1926 and 1927.

On November 2, 1925, petitioner leased certain coal properties from the Shenango Furnace Company for a term of one year at a rental consisting of $40,000 in quarterly payments of $10,000, a royalty upon the coal mined of 25 cents per ton, with a minimum royalty of ...

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