Bear Canon Coal Co. v. Burnet

D.C. Circuit

Bear Canon Coal Co. v. Burnet

61 F.2d 1017, 61 App. D.C. 402, 11 A.F.T.R. (P-H) 1028, 1932 U.S. App. LEXIS 4492, 1932 U.S. Tax Cas. (CCH) 9280

CourtCourt of Appeals for the D.C. Circuit

DecidedMay 16, 1932

DocketNo. 5051

StatusPublished

This text of 61 F.2d 1017 (Bear Canon Coal Co. v. Burnet) is published on Counsel Stack Legal Research, covering Court of Appeals for the D.C. Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Bear Canon Coal Co. v. Burnet, 61 F.2d 1017, 61 App. D.C. 402, 11 A.F.T.R. (P-H) 1028, 1932 U.S. App. LEXIS 4492, 1932 U.S. Tax Cas. (CCH) 9280 (D.C. Cir. 1932).

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Opinion

GRONER, Associate Justice.

This ease was submitted along with No. 5115 [Coronado Oil & Gas Co. v. David Burnet, Commissioner of Internal Revenue, 60 App. D. C. 233, 50 F.(2d) 998], and it was conceded by both sides that the cases were identical in principle. Certiorari was grunted in No. 5115 (284 U. S. 606, 52 S. Ct. 33, 76 L. Ed. 518), and we therefore held this ease to await the decision in that. The decision of this court having been affirmed by the Supreme Court in No. 5115 (April 11, 1932, 285 U. S. 393, 52 S. Ct. 443, 76 L. Ed. 815), it follows that this ease is controlled by that decision. This makes it necessary to reverse the order of redetermination of the Board of Tax Appeals and remand the ease for further proceedings consistent with this opinion.

Reversed and remanded.

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GRONER, Associate Justice.

This ease was submitted along with No. 5115 [Coronado Oil & Gas Co. v. David Burnet, Commissioner of Internal Revenue, 60 App. D. C. 233, 50 F.(2d) 998], and it was conceded by both sides that the cases were identical in principle. Certiorari was grunted in No. 5115 (284 U. S. 606, 52 S. Ct. 33, 76 L. Ed. 518), and we therefore held this ease to await the decision in that. The decision of this court having been affirmed by the Supreme Court in No. 5115 (April 11, 1932, 285 U. S. 393, 52 S. Ct. 443, 76 L. Ed. 815), it follows that this ease is controlled by that decision. This makes it necessary to reverse the order of redetermination of the Board of Tax Appeals and remand the ease for further proceedings consistent with this opinion.

Reversed and remanded.

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61 F.2d 1017, 61 App. D.C. 402, 11 A.F.T.R. (P-H) 1028, 1932 U.S. App. LEXIS 4492, 1932 U.S. Tax Cas. (CCH) 9280, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bear-canon-coal-co-v-burnet-cadc-1932.

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