Case Name: HARLAN COLLIERIES COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-04-12
Citations: 142 F.2d 453
Docket Number: No. 9509
Parties: HARLAN COLLIERIES COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 142
Pages: 453–454

Head Matter:
HARLAN COLLIERIES COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9509.
Circuit Court of Appeals, Sixth Circuit.
April 12, 1944.
Charles I. Dawson and James E. Fahey, both of Louisville, Ky., for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Charles E. Lowery, A. F. Prescott, and F. E. Youngman, all of Washington, D. C., for respondent.
Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.

Opinion:
PER CURIAM.
This cause came on to be heard on the transcript of the record from the Tax Court of the United States, and was argued by counsel. On consideration whereof, it is now here ordered, adjudged and decreed by this Court that the decision of the said Tax Court in this cause be and the same is hereby reversed and the cause remanded for further proceedings upon the authority of the opinion this day filed in Cornett-Lewis Coal Co. v. Commissioner of Internal Revenue, 6 Cir., 141 F.2d 1000.