North American Coal Corp. v. Commissioner, 63 F.2d 1011

63 F.2d 1011 | 6th Cir. | 1932

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.