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WALLIN COAL CORP. v. COMMISSIONER OF INT. REVENUE

No. 3585.

71 F.2d 521 (1934)

WALLIN COAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 11, 1934.

Attorney(s) appearing for the Case

H. M. Collins, of Frankfort, Ky., for petitioner.

Lucius A. Buck, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and PAUL, District Judge.

SOPER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals determining deficiencies of $4,950.85, $765.40, and $640.49 in the income taxes of petitioner for the respective years 1927, 1928, and 1929, under section 213 (a) of the Revenue Act of 1926, 44 Stat. 9, 23, 26 USCA § 954 (a), and section 22 (a) of the Revenue Act of 1928, 45 Stat. 791, 797, 26 USCA § 2022 (a). The case was presented to the Board upon a stipulation of...

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