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CLOVER SPLINT COAL CO. v. COMMISSIONER OF INT. REV.

No. 8521.

143 F.2d 108 (1944)

CLOVER SPLINT COAL CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided June 6, 1944.

Attorney(s) appearing for the Case

Arthur S. Dayton, of Charleston, W. Va. (William Wallace Booth and Paul E. Hutchinson, both of Pittsburgh, Pa., on the brief), for appellant.

Bernard Chertcoff, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, S. Dee Hanson, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before JONES and McLAUGHLIN, Circuit Judges, and KALODNER, District Judge.

KALODNER, District Judge.

The issue here is whether or not petitioner is entitled to a new right of election in respect to the percentage depletion deductions claimed for the taxable years 1938 and 1939 under the provisions of Section 114(b) (4)1 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 867.

The facts were found by the Tax Court as follows:

The taxpayer is a corporation...

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