CRIPPLE CREEK COAL CO. v. COMMISSIONER OF INT. REV.

No. 4844.

63 F.2d 829 (1933)

CRIPPLE CREEK COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

March 23, 1933.


Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and A. H. Conner, Sp. Assts. to the Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and J. Arthur Adams, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before ALSCHULER and EVANS, Circuit Judges, and FITZHENRY, District Judge.


EVANS, Circuit Judge.

The controversy between petitioner and respondent grows out of certain payments made by petitioner which it deducted from its income as "ordinary and necessary expenses." Respondent contends that these payments were made in reduction of a liability and as such were not deductible from petitioner's income. The taxes involved are upon incomes for the years 1922 and 1923.

Petitioner was an Illinois corporation with its principal office in...

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