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EASTERN COAL CORPORATION v. YOKE

No. 97-F.

67 F.Supp. 166 (1946)

EASTERN COAL CORPORATION v. YOKE, Collector of Internal Revenue.

District Court, N. D. West Virginia.

July 22, 1946.

Attorney(s) appearing for the Case

D. H. Hill Arnold, of Elkins, W. Va., George Richardson, Jr., of Bluefield, W. Va., and Weil, Nesbit & Lisenby, Thorpe Nesbit, and S. Thomas Bucciarelli, all of Philadelphia, Pa., for plaintiff.

Joe V. Gibson, of Kingwood, W. Va., C. Brooks Deveny, of Fairmont, W. Va., and Rupert Bingham, of Washington, D. C., (Samuel O. Clark, Jr. and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

HARRY E. WATKINS, District Judge.

In this action the taxpayer seeks to recover corporate income and excess profits taxes paid for the fiscal years ending April 30, 1937, to 1940, inclusive. Two questions are presented

1. Whether the plaintiff under certain written agreeements with Ford Motor Company in respect to the mining of coal from a certain coal tract, had such an economic interest in all of the coal in place as to be entitled under Section 114(b) (4...

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