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TRESSLER v. COMMISSIONER OF INTERNAL REVENUE

No. 6595.

206 F.2d 538 (1953)

TRESSLER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided July 31, 1953.

Attorney(s) appearing for the Case

Joseph A. Fitzsimmons, Fort Lauderdale, Fla., for petitioner.

George F. Lynch, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

This is a petition to review a decision of the Tax Court sustaining a deficiency assessment in the amount of $3,219.65 against the petitioner, S. B. Tressler, for individual income taxes for the taxable year 1943. The deficiency arises principally from a determination by the Commissioner of Internal Revenue that $13,661.70, reported by the taxpayer as royalties paid for coal taken from his Tressler Mine in Barbour County, West Virginia, by Tressler...

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