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COMMISSIONER OF INTERNAL REV. v. GREGORY RUN COAL CO.

Nos. 6727-6730, 6767.

212 F.2d 52 (1954)

COMMISSIONER OF INTERNAL REVENUE v. GREGORY RUN COAL CO. COMMISSIONER OF INTERNAL REVENUE v. VINCENT. COMMISSIONER OF INTERNAL REVENUE v. J. E. VINCENT CO., Inc. (two cases). B. H. SWANEY & SONS, Inc. et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided April 9, 1954.

Attorney(s) appearing for the Case

Sidney B. Gambill, Washington, D. C. (James H. Beal, Robert F. Banks and Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on brief), for Gregory Run Coal Co., J. E. Vincent and J. E. Vincent Co., Inc.

Robert B. Ross, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on brief), for Commissioner of Internal Revenue.

Arch M. Cantrall, Clarksburg, W. Va. (W. G. Stathers and Stathers & Cantrall, Clarksburg, W. Va., on brief), for B. H. Swaney & Sons, Inc., and Swaney Contracting Company.

Richard L. Levy, William T. Coleman, Jr., Philadelphia, Pa., Edgar J. Goodrich, Lipman Redman, Washington, D. C., Dilworth, Paxson, Kalish & Green, Philadelphia, Pa., and Guggenheimer, Untermyer, Goodrich & Amram, Washington, D. C., on brief for J. Robert Bazley, Inc. and John Schumacher amici curiae.

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

SOPER, Circuit Judge.

These appeals and cross appeals relate to the income taxes for 1947 of J. E. Vincent; the income taxes of J. E. Vincent Co., Inc. for the fiscal year ending April 30, 1948 and the fiscal year May 1, 1948 to January 3, 1949; the income, declared value excess profits, and excess profits taxes for the period June 11, 1945 to December 31, 1945 and income taxes for 1946 of Gregory Run Coal Company and the income taxes of B. H. Swaney & Sons, Inc...

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