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BURNET v. HUTCHINSON COAL CO.

No. 3432.

64 F.2d 275 (1933)

BURNET, Com'r of Internal Revenue, v. HUTCHINSON COAL CO.

Circuit Court of Appeals, Fourth Circuit.

April 4, 1933.

Attorney(s) appearing for the Case

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

Arthur S. Dayton, of Charleston, W. Va. (Melvin G. Sperry, of Clarksburg, W. Va., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals. The decision of the Board will be found in 24 B. T. A. 973. A number of issues were involved in the decision, but the only question raised on appeal is whether that portion of money paid under the annual minimum royalty clause of a mining lease, that is in excess of the royalty paid on coal actually mined during the year of payment, may be deducted by the lessee...

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