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U.S. Court of Appeals for the Sixth Circuit, 1932

North American Coal Corp. v. Commissioner

North American Coal Corp. v. Commissioner
U.S. Court of Appeals for the Sixth Circuit · Decided December 13, 1932
63 F.2d 1011; 1932 U.S. App. LEXIS 3046 (Federal Reporter, Second Series)

Counsel

Taplin & Fillius, of Cleveland, Ohio, for appellant., G. A. Youngquist, Asst. Atty. Gen., for appellee.

North American Coal Corp. v. Commissioner

Cases that cite this one

1 later published case cites this decision.

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Opinion of the Court

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.

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