Keeney v. Cockill's

OpiNion op the Court by

Stanley, Commissioner — ■

Reversing.

Timothy Cockill, deceased, was a capitalist, residing in Pennsylvania. He was the owner of coal mines in Tennessee, just below the Kentucky line. They were in the name of the Bryson Mountain Coal & Coke Company, a corporation, but he owned all of the stock except one share in the name of the appellant, J. H. Keeney, and a nominal amount carried in the name of his two daughters to qualify them as directors. Since 1894, Mr. Keeney, a resident of Middlesboro, had been the general manager of that business and had operated it very…