Opinion

North American Coal Corp. v. Commissioner

63 F.2d 1011
1932 U.S. App. LEXIS 3046

Court: Court of Appeals for the Sixth Circuit
Filed: Dec 13, 1932
Status: Published
Cited by: 1 cases
Authority: More cited than 75.3%

The opinion

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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