# North American Coal Corp. v. Commissioner

> Court of Appeals for the Sixth Circuit · December 13, 1932 · 63 F.2d 1011

URL: https://www.frixlaw.com/law-library/cases/6854697

## Case

- **Full name:** NORTH AMERICAN COAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** Court of Appeals for the Sixth Circuit
- **Decided:** December 13, 1932
- **Citations:** 63 F.2d 1011; 1932 U.S. App. LEXIS 3046
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6854697

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6854697. Public record. Not legal advice.