Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The WARNER COLLIERIES COMPANY OF DELAWARE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1937-02-11
Citations: 87 F.2d 1001
Docket Number: No. 7143
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The WARNER COLLIERIES COMPANY OF DELAWARE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 87
Pages: 1001–1001

Head Matter:
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.

Opinion:
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.).