STROTHER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 3214, 3215.

55 F.2d 626 (1932)

STROTHER v. COMMISSIONER OF INTERNAL REVENUE. BANKERS' POCAHONTAS COAL CO. v. SAME.

Circuit Court of Appeals, Fourth Circuit.

January 25, 1932.


Attorney(s) appearing for the Case

Camden R. McAtee, of Washington, D. C., and Wells Goodykoontz, of Williamson, W. Va. (Mason, Spalding & McAtee, of Washington, D. C., and Goodykoontz & Slaven, of Williamson, W. Va., on the brief), for petitioners.

Andrew D. Sharpe, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and BAKER, District Judge.


SOPER, Circuit Judge.

Bankers' Pocahontas Coal Company v. Commissioner, No. 3215.

The subject-matter of this suit involves income and profit taxes of the Bankers' Pocahontas Coal Company for the calendar years 1920-1926, as determined by the Board of Tax Appeals. Deficiencies in substantial amounts were charged against the taxpayer in each of these years; and a petition to review was filed. The Board made the following findings of fact with reference to...

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