Commissioner of Internal Revenue v. Warner Collieries Co. (87 F.2d 1001, 1937)

PER CURIAM.

The order of the Board of Tax Appeals is affirmed. Burnet, Commissioner, v. Hutchinson Coal Co., 64 F.(2d) 275 (4 C.C.A.); Commissioner of Internal Revenue v. Jamison Coal & Coke Co., 67 F. (2d) 342 (3 C.C.A.); Helvering, Commissioner, v. Russian Finance & Construction Corporation, 77 F.(2d) 324 (2 C.C.A.).