North Am. Coal v. Commr. of Internal Revenue

Full title: NORTH AMERICAN COAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

Court: Circuit Court of Appeals, Sixth Circuit

Date published: Dec 13, 1932

63 F.2d 1011 (6th Cir. 1932)

Opinion

No. 6060.

December 13, 1932.

Appeal from United States Board of Tax Appeals.

Taplin Fillius, of Cleveland, Ohio, for appellant.

G.A. Youngquist, Asst. Atty. Gen., for appellee.

PER CURIAM.

Upon authority of Burnet v. San Joaquin Fruit Investment Co., 52 F.2d 123, 128, Commissioner of Internal Revenue v. New York Trust Co., 54 F.2d 463, 465, and Pittsburgh Terminal Coal Corporation v. Heiner, 56 F.2d 1072, 1075, the order of the Board of Tax Appeals is reversed, and the cause remanded, with directions to the Board to set aside the order dismissing the proceeding and to hear and determine the matters complained of in the petition.