Case ID: f2d_87/html/1001-03.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The WARNER COLLIERIES COMPANY OF DELAWARE, Respondent.
    No. 7143.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 11, 1937.
    Frank J. Wideman, Robert H. Jackson, Sewall Key, and John G. Remey, all of Washington, D. C., for petitioner.
    H. A. Mihills, of Washington, D. C., and Bulkley, Hauxhurst, Inglis & Sharp, of Cleveland, Ohio, for respondent.
    Before MOORMAN, HICKS, and ALLEN, Circuit Judges.
   PER CURIAM.

The order of the Board of Tax Appeals is affirmed. Burnet, Commissioner, v. Hutchinson Coal Co., 64 F.(2d) 275 (4 C.C.A.); Commissioner of Internal Revenue v. Jamison Coal & Coke Co., 67 F. (2d) 342 (3 C.C.A.); Helvering, Commissioner, v. Russian Finance & Construction Corporation, 77 F.(2d) 324 (2 C.C.A.).