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RAY v. UNITED STATES

No. 18568.

409 F.2d 1322 (1969)

W. T. RAY, Lillian P. Ray and Eugene Morgan, Liquidating Trustees of Meadow Creek Coal Company, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

April 14, 1969.

Attorney(s) appearing for the Case

Clarence Evans, Nashville, Tenn. (Lewis S. Pope, James Clarence Evans, Nashville, Tenn., on the brief), for appellants; Farris, Evans & Evans, Nashville, Tenn., of counsel.

Stanley L. Ruby, Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee; Gilbert S. Merritt, Jr., U. S. Atty., of counsel.

Before EDWARDS, CELEBREZZE and PECK, Circuit Judges.

PER CURIAM.

This case is on appeal from the judgment of the District Court dismissing the appellants' suit for refund of accumulated earnings tax assessed under sections 531-537 of the Internal Revenue Code, 26 U.S.C. §§ 531-537, against the appellants for the taxable year 1959.

The appellants comprise all of the former stockholders of the Meadow Creek Coal Company. Meadow Creek had been in the business of developing and mining coal field properties...

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