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COLONY COAL & COKE CORP. v. COMMISSIONER OF INT. REV.

Nos. 3169, 3170.

52 F.2d 923 (1931)

COLONY COAL & COKE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. HAZARD COAL CORPORATION v. SAME.

Circuit Court of Appeals, Fourth Circuit.

October 12, 1931.

Attorney(s) appearing for the Case

Lewis A. Nuckols, of Roanoke, Va., for petitioners.

Randolph C. Shaw, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Wm. Cutler Thompson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Nathan Gammon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

PER CURIAM.

These are petitions to review decisions of the United States Board of Tax Appeals, which decisions are reported in 20 B. T. A. 326.

Both petitioners were corporations engaged in the business of owning and leasing coal properties in Perry county, Ky. In the year 1917 they, with another corporation, entered into an arrangement with the Louisville & Nashville Railroad Company to build a branch line of railroad to connect the properties owned by...

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