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TENNESSEE CONSOL COAL CO. v. COM'R OF INTERNAL REVENUE

No. 9444.

139 F.2d 47 (1943)

TENNESSEE CONSOL. COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 7, 1943.

Attorney(s) appearing for the Case

Scott P. Crampton, of Washington, D. C. (Geo. E. H. Goodner and Scott P. Crampton, both of Washington, D. C., on the brief), for petitioner.

Irving Axelrod, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and F. E. Youngman, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and McALLISTER, Circuit Judges.

McALLISTER, Circuit Judge.

The question presented for review is whether petitioner shifted the burden of the tax imposed by the Bituminous Coal Conservation Act of 1935, 49 Stat. 991.

Petitioner, a corporation engaged in mining and selling coal, and rendering its tax returns on the accrual basis, filed an unjust enrichment tax return for 1936, denying any liability for the tax. The Commissioner found that the company had received income from unjust enrichment...

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