C. H. MEAD COAL CO. v. COMMISSIONER OF INTERNAL REV.

No. 4469.

106 F.2d 388 (1939)

C. H. MEAD COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

August 28, 1939.


Attorney(s) appearing for the Case

Edgar J. Goodrich, of Washington, D. C. (Guggenheimer & Untermyer, of Washington, D. C., on the brief), for petitioner.

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

Before PARKER and NORTHCOTT, Circuit Judges, and H. H. WATKINS, District Judge.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals involving a deficiency in income taxes of the petitioner, C. H. Mead Coal Company, a West Virginia corporation, for the year 1934 in the amount of $1,475.16. 38 B. T. A. 1163, 1164.

After the Commissioner determined a deficiency the taxpayer applied to the Board for a redetermination. After a hearing the Board made findings of fact and rendered an opinion...

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