CLINCHMORE COAL MINING CO. v. COMMISSIONER OF INT. REV.

No. 9723.

143 F.2d 112 (1944)

CLINCHMORE COAL MINING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 19, 1944.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C. (Geo. E. H. Goodner and Scott P. Crampton, both of Washington, D. C., 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 ALLEN, HAMILTON, and McALLISTER, Circuit Judges.


McALLISTER, Circuit Judge.

The Tax Court of the United States sustained the Commissioner's determination of deficiencies in unjust enrichment taxes, on the ground that the evidence, together with the statutory presumption as applied to the facts, required a finding that petitioner had shifted, to others, the burden of the Guffey Coal Tax.

The presumption under which the Tax Court stated it was unable to conclude that petitioner did not pass on to its customers...

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