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COMMISSIONER OF INTERNAL REVENUE v. NORTHERN COAL CO.

Nos. 2716, 2717.

62 F.2d 742 (1933)

COMMISSIONER OF INTERNAL REVENUE v. NORTHERN COAL CO. SAME v. C. H. SPRAGUE & SON CO.

Circuit Court of Appeals, First Circuit.

January 3, 1933.

Attorney(s) appearing for the Case

Helen R. Carloss, 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 Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner for review.

Paul F. Myers, Edmund B. Quiggle, and Williams, Myers & Quiggle, all of Washington, D. C., for Northern Coal Co. and C. H. Sprague & Son Co.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

WILSON, Circuit Judge.

These cases are before this court on petitions for review of a decision of the Board of Tax Appeals. They were argued together before this court, and as the issues involved are the same, they may be disposed of in one opinion.

A consolidated return for the tax year of 1920 by six affiliated corporations, including the respondents in these two cases, was filed on April 12, 1921. The five-year period under the Revenue Act of 1921 (42 Stat...

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