Case Name: H. F. MIRES, Acting Commissioner of Internal Revenue, Petitioner, v. ALABAMA BY-PRODUCTS CORPORATION, Birmingham Coke & By-Products Co., Majestic Coal Co., and Imperial Coal & Coke Co., Respondents
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1933-01-18
Citations: 62 F.2d 1076
Docket Number: No. 6073
Parties: H. F. MIRES, Acting Commissioner of Internal Revenue, Petitioner, v. ALABAMA BY-PRODUCTS CORPORATION, Birmingham Coke & By-Products Co., Majestic Coal Co., and Imperial Coal & Coke Co., Respondents.
Judges: Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 62
Pages: 1076–1076

Head Matter:
H. F. MIRES, Acting Commissioner of Internal Revenue, Petitioner, v. ALABAMA BY-PRODUCTS CORPORATION, Birmingham Coke & By-Products Co., Majestic Coal Co., and Imperial Coal & Coke Co., Respondents.
No. 6073.
Circuit Court of Appeals, Fifth Circuit.
Jan. 18, 1933.
G. A. Youngquist, Asst. Atty. Gen., Se-wall Key, Sp! Asst, to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue,- and Percy S.r Crewe, Sp'. Atty., Bureau of Internal Revenue, both of 'Washington, D. C., for petitioner., '
Osear W. Underwood, Jr., and H. C. Kilpatrick, both of Washington, D. C., for respondents.
Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.

Opinion:
PER CURIAM.
This cause came on to be heard upon the joint stipulation of counsel that the decision of the United States Board of Tax Appeals in the above entitled and numbered cause be reversed, and that said Board of Tax Appeals enter its order that the unpaid portion of the correct income tax for the period March 1, 1920, to December 31, 1920, of the respondents is $27,213.51, together , with interest properly applicable thereto as provided by law, and was submitted to the court.
On consideration whereof, it is now here ordered and adjudged by this court that the decision of the United States Board of Tax Appeals in the above entitled and numbered cause be, and the same is hereby, reversed, and that said cause be remanded to the said United States Board of Tax Appeals with instructions to enter an order that the unpaid portion of the correct income tax for the period March 1, 1920, to December 31, 1920', of the respondents is $27,213.51, together with interest properly applicable thereto as provided by law. It is further ordered and adjudged that the mandate of this court issue without delay.