Christopher v. James

Maxwell, Judge:

This certification from the Circuit Court of Monongalia County involves the sufficiency of a petition of Frank E. Christopher for release from a deficiency tax assessment laid by Ernest K. James, State Tax Commissioner, against the petitioner on account of his state income tax for the year 1937. The trial court being of opinion that the petition alleges sufficient grounds for the relief prayed, overruled the respondent’s demurrer to the petition.

During the year 1937, the taxpayer was a partner in each of two coal mining partnerships, namely, New Byrne Coal Company and…