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COMMISSIONER OF INT. REVENUE v. BRIER HILL COLLIERIES

Nos. 5634, 5651.

50 F.2d 777 (1931)

COMMISSIONER OF INTERNAL REVENUE v. BRIER HILL COLLIERIES. BRIER HILL COLLIERIES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 9, 1931.

Attorney(s) appearing for the Case

Andrew D. Sharpe, of Washington, D. C. (G. A. Youngquist, Atty. Gen., and Sewall Key, C. M. Charest, and Frank M. Thompson, all of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Frank F. Nesbit, of Washington, D. C., for Brier Hill Collieries.

Sidney P. Simpson, of New York City, amicus curiæ.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

MOORMAN, Circuit Judge.

These cases involve income and profit taxes of the Brier Hill Collieries, which owns and operates coal mines in Overton county, Tenn. In No. 5634 the Commissioner seeks a review of the decision of the Board of Tax Appeals allowing capital depletion at the rate of 10 cents per ton of coal mined. No. 5651 is an appeal by the taxpayer from the decision of the Board (1) excluding from invested capital a part of the property paid in to the taxpayer...

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