United States Court of Appeals Sixth Circuit.https://leagle.com/images/logo.png
December 1, 1952.
December 1, 1952.
Attorney(s) appearing for the Case
Chalmers M. Parker, Columbus, Ohio (O. K. Price, Pittsburgh, Pa., Chalmers M. Parker and Robert D. TouVelle, Columbus, Ohio, on the brief), for appellant.
I. Henry Kutz, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack, Richard D. Harrison, Washington, D. C., R. J. O'Donnell, U. S. Atty., Loren G. Windom, Asst. U. S. Atty., Columbus, Ohio, on the brief), for appellee.
Before SIMONS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.
United States Court of Appeals Sixth Circuit.
PER CURIAM.
The Taxpayer, New Pittsburgh Coal Company, is an Ohio corporation created by the merger and consolidation of The New Pittsburgh Coal Company and The Great Lakes Coal Mining Company, on December 31, 1923. Its predecessor, The Great Lakes Coal Mining Company, had acquired bituminous coal mining property in Ohio, and during the year 1920, and prior and subsequent thereto, was engaged in the business of mining and...
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