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COMMISSIONER OF INTERNAL REV. v. BLUE DIAMOND COAL CO.

Nos. 12449, 12517.

230 F.2d 312 (1956)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BLUE DIAMOND COAL CO., Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CENTRAL PAPER COMPANY, Inc., Respondent.

United States Court of Appeals Sixth Circuit.

March 5, 1956.

Attorney(s) appearing for the Case

Harry Marselli, Washington, D. C. (H. Brian Holland, Ellis N. Slack and Lee A. Jackson, Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Scott P. Crampton, Washington, D. C. (George E. H. Goodner and Dewey R. Roark, Jr., Washington, D. C., on the brief), for Blue Diamond Coal Co.

Wilbur A. Giffen, Chicago, Ill., for Central Paper Co., Inc.

Before ALLEN, McALLISTER and MILLER, Circuit Judges.

ALLEN, Circuit Judge.

The petitions to review in these companion cases arise out of similar proceedings asking for redetermination of excess profits tax liability under Section 722 of the Internal Revenue Code of 1939, 26 U.S.C.A. Int.Rev.Acts, pages 22 et seq., 35, in each of which the Commissioner sought by amended answer to introduce "standard issues" and prayed for the determination of deficiencies. The Tax Court decided...

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