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VALLEY CAMP COAL COMPANY v. COMMISSIONER OF INTERNAL REVENUE

No. 18517.

405 F.2d 1208 (1969)

The VALLEY CAMP COAL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

January 14, 1969.

Attorney(s) appearing for the Case

Frank E. Bubna, Cleveland, Ohio (Earl P. Schneider, Joseph S. Ruggie, Jr., Thompson, Hine & Flory, Cleveland, Ohio, on the brief), for petitioner.

Elmer J. Kelsey, Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Jr., Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before WEICK, Chief Judge, and PHILLIPS and PECK, Circuit Judges.

PER CURIAM.

The petitioner was the lessee of the mineral rights of the Alexander Mine in Marshall County, West Virginia. After operating this mine, the petitioner subsequently purchased the mine from the owner-lessor, utilizing its wholly owned subsidiary as a conduit for payment of the purchase price and to hold the legal title. The Tax Court found that no valid business purpose was served by allowing the subsidiary to hold the legal title and that the sole purpose...

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