HOLMES-DARST COAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11848, 11849.

209 F.2d 957 (1953)

HOLMES-DARST COAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Sixth Circuit.

December 16, 1953.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, Washington, D. C., for petitioner.

H. Brian Holland, Kenneth W. Gemmill, Washington, D. C., for respondent.

Before ALLEN, MARTIN and McALLISTER, Circuit Judges.


PER CURIAM.

These tax reviews have been heard and considered on the oral arguments and briefs of the attorneys for the respective parties and on the entire record in the cases;

From all of which it appears that the Tax Court found from the record as a matter of fact that the amounts claimed by the petitioner as additions to its bad debt reserves for the taxable years in controversy were excessive and unreasonable and that, inasmuch as section 23 (k) (1) of...

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