WATSON, Chief Judge.
This is an action by Haddock Mining Company to recover income taxes and declared value excess profits taxes paid for the years 1942 and 1943. The case was tried before the Court without a jury.
The evidence shows that the only question is whether Haddock, under certain agreements with Candlemas Collieries Company and Coxe Brothers & Company, Inc. in respect to the mining of coal from certain coal tracts, had such an economic interest...
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