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INGLE COAL CORPORATION v. COMMISSIONER OF INT. REV.

No. 9764.

174 F.2d 569 (1949)

INGLE COAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Seventh Circuit.

May 11, 1949.

Attorney(s) appearing for the Case

John E. McClure, David W. Richmond, and Edward L. Updike, all of Washington, D.C. (Maude Ellen White and Miller & Chevalier, all of Washington, D. C., of counsel), for petitioner.

Theron L. Caudle, Asst. Atty. Gen., and Ellis N. Slack, Harry Baum and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before MAJOR, Chief Judge, and KERNER and DUFFY, Circuit Judges.

DUFFY, Circuit Judge.

The petitioner seeks a review of a decision of the Tax Court involving excess profits tax liability for the period from July 1, 1942, to December 31, 1942, and for the calendar year 1943.

The Ingle Coal Company was a closely held family corporation, all of whose 2000 shares of stock outstanding were owned on June 30, 1942, by members of the Ingle family consisting of two brothers, two sisters, and the children of the brothers. The two...

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