THOMAS, Circuit Judge.
In this case the Commissioner of Internal Revenue seeks review of a decision of the United States Board of Tax Appeals (43 B. T.A. 1123) redetermining the income taxes of the respondent for the fiscal year ended March 31, 1936.
The case involves the right of the owner of a leasehold interest in a tract of coal land to aggregate the income from its own operations on a part of the land with the income received from a sublessee for operations...
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