VIRGINIA IRON COAL & C. CO. v. COMMISSIONER OF INT. REV.

No. 4362.

99 F.2d 919 (1938)

VIRGINIA IRON COAL & COKE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

November 10, 1938.


Attorney(s) appearing for the Case

Preston B. Kavanagh, of Washington, D. C. (Lewis A. Nuckols, of Roanoke, Va., and Karl D. Loos, of Washington, D. C., on the brief), for petitioner.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

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


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals involving income and excess profits taxes assessed against the petitioner, the Virginia Iron Coal & Coke Company, a Virginia corporation, for the calendar year 1933, in the respective amounts of $51,178.95 and $4,229.42.

The opinion of the Board will be found in 37 B.T.A. 195. There was a dissenting opinion in which two members of the Board joined...

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