CONNERY COAL & INVESTMENT CO. v. COMMISSIONER OF INT. REV.

No. 5752.

84 F.2d 485 (1936)

CONNERY COAL & INVESTMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

June 17, 1936.


Attorney(s) appearing for the Case

M. F. Gallagher, E. B. Wilkinson, S. M. Rinaker, and Arthur R. Hall, all of Chicago, Ill., for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.

Before EVANS and SPARKS, Circuit Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

Petitioner seeks a review of the decisions of the Board of Tax Appeals which approved assessments of deficiencies in income taxes for the years 1927 and 1929 in the respective amounts of $39,511.33 and $11,411.36. It presents the questions: (a) Whether petitioner and Miami Coal Company were so affiliated in 1927 as to be entitled to file a consolidated tax return; (b) whether the refusal of the Commissioner to allow the two companies to file...

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