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NORTH AMERICAN COAL CORP. v. COMMISSIONER OF INT. REV.

Nos. 7452, 7453.

97 F.2d 325 (1938)

NORTH AMERICAN COAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 9, 1938.

Attorney(s) appearing for the Case

J. W. Reavis, of Cleveland, Ohio (Tolles, Hogsett & Ginn, J. W. Reavis, and Brookes Friebolin, all of Cleveland, Ohio, on the brief), for petitioner.

Harry Marselli, of Washington, D. C. (Robert H. Jackson, Sewall Key, and Warren F. Wattles, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

These are petitions to review orders of the Board of Tax Appeals (32 B.T.A. 535) redetermining deficiencies of $9,940.91 and $15,233.67 in income tax for the years 1927 and 1928 respectively, of which amounts only $8,513.78 for 1927 and $14,599.39 for 1928 are contested. These deficiencies arose out of restoration by the Commissioner to petitioner's income for 1927 and 1928 of certain items carried as accounts payable, namely, unclaimed coal...

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