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JEWELL RIDGE COAL CORPORATION v. C. I. R.

No. 8863.

318 F.2d 695 (1963)

JEWELL RIDGE COAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided June 3, 1963.

Attorney(s) appearing for the Case

Robert K. Eifler, Washington, D. C. (Seymour S. Mintz, and Hogan & Hartson, Washington, D. C., on brief), for petitioner.

Edward L. Rogers, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, on brief), for respondent.

Before SOBELOFF, Chief Judge, and HAYNSWORTH and BRYAN, Circuit Judges.

ALBERT V. BRYAN, Circuit Judge.

The Commissioner of Internal Revenue determined that the purchase by Jewell Ridge Coal Corporation of the outstanding indebtedness of the Oneida & Western Railroad Company, a majority of whose stock it simultaneously acquired, and Jewell's subsequent advances to the Railroad, constituted contributions to capital and not loans. With their deduction as bad debts disallowed on abandonment of the Railroad, an income tax deficiency for...

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