1. Home
  2. Browse Decisions
  3. F.2d
  4. 141 F.2d
  5. 141 F.2d 1000 (1944)
 

CORNETT-LEWIS COAL CO. v. COMMISSIONER OF INTERNAL REV.

No. 9508.

141 F.2d 1000 (1944)

CORNETT-LEWIS COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 12, 1944.

Attorney(s) appearing for the Case

James E. Fahey, of Louisville, Ky. (Chas. I. Dawson, James E. Fahey, and Woodward, Dawson & Hobson, all of Louisville, Ky., on the brief), for petitioner.

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

Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.

HAMILTON, Circuit Judge.

Petitioner was engaged in the business of mining coal, and was subject to the provisions of the Bituminous Coal Conservation Act, 49 Stat. 991, which became effective November 1, 1935. Section 3 of the Act imposed an excise tax on the sale of bituminous coal of fifteen percent of the sale price at the mine, and provided for a credit or drawback of ninety percent of the tax if the coal producer accepted and complied with the Code regulating...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases