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COMMISSIONER OF INTERNAL REV. v. JAMISON COAL & COKE CO.

Nos. 5047-5050.

67 F.2d 342 (1933)

COMMISSIONER OF INTERNAL REVENUE v. JAMISON COAL & COKE CO. (four cases).

Circuit Court of Appeals, Third Circuit.

September 29, 1933.

Attorney(s) appearing for the Case

J. Louis Monarch, of Washington, D. C., and G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. E. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Smith, Shaw, McClay & Seifert, of Pittsburgh, Pa. (W. A. Seifert and Frank C. Miller, both of Pittsburgh, Pa., of counsel), for Jamison Coal & Coke Co.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

DAVIS, Circuit Judge.

There are four petitions here to review orders of the Board of Tax Appeals involving income and profits taxes for 1918 and 1920. 24 B. T. A. 554. Two petitions were filed by the Commissioner of Internal Revenue and two by the taxpayer, the Jamison Coal & Coke Company of Pennsylvania.

The issue in the several petitions is whether or not annual minimum royalty payments made by the taxpayer, the lessee, under two coal leases are capital...

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