North American Coal Corp. v. Commissioner of Int. Rev.

ALLEN, Circuit Judge.

These are petitions to review orders of the Board of Tax Appeals (32 B.T.A. 535) redetermining deficiencies of $9,940.-91 and $15,233.67 in income tax for the years 1927 and 1928 respectively, of which amounts only $8,513.78 for 1927 and $14,-599.39 for 1928 are contested. These deficiencies arose out of restoration by the Commissioner to petitioner’s income for 1927 and 1928 of certain items carried as accounts payable, namely, unclaimed coal and freight liabilities, freight war tax refunds, reserves for ore and coal pool, unclaimed wages, and other accounts, all of…