NORTH AMERICAN COAL CORPORATION
v.
COMMISSIONER OF INTERNAL REVENUE
NORTH AMERICAN COAL CORPORATION
COMMISSIONER OF INTERNAL REVENUE
63 F.2d 1011
United States Court of Appeals for the Sixth Circuit (1932)
Positive Treatment
Cited by 2 cases
Opinion of the Court
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Commissioner of Internal Revenue v. Nichols & COX Lumber Co., 65 F.2d 1009 (6th Cir. 1933)
-
Shamrock Oil Co. v. Commissioner of Internal Revenue, 77 F.2d 553 (5th Cir. 1935)
Authorities Cited
- Burnet v. San Joaquin Fruit & Inv. Co., 52 F.2d 123 (9th Cir. 1931)
- Commissioner of Internal Revenue v. NEW York Tr. Co., 54 F.2d 463 (2d Cir. 1931)
- Pittsburgh Terminal Coal Corp. v. Heiner (W.D. Pa. 1932)