BURNET v. LEXINGTON ICE & COAL CO.

No. 3391.

62 F.2d 906 (1933)

BURNET, Commissioner of Internal Revenue, v. LEXINGTON ICE & COAL CO.

Circuit Court of Appeals, Fourth Circuit.

January 10, 1933.


Attorney(s) appearing for the Case

Francis H. Horan, 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 Byron M. Coon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.

E. S. Parker, Jr., of Greensboro, N. C., for respondent.

Before NORTHCOTT and SOPER, Circuit Judges, and CHESNUT, District Judge.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals, which decision is reported in 23 B. T. A. 463.

Petition for review was taken from a decision of the Board of Tax Appeals entered on May 29, 1931. A motion to vacate that decision was denied by the Board of Tax Appeals on December 1, 1931. The case is brought to this court by petition for review filed May 27, 1932, pursuant to the provisions of sections...

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