Paragon Jewel Coal Company v. Commissioner of Internal Revenue

Frederick Bernays Wiener, Washington, D.C., for petitioner in No. 134.

Philip B. Heymann, Washington, D.C., for respondent in No. 134 and the petitioner in No. 237.

John Y. Merrell, Washington, D.C. for respondents in No. 237.

Mr. Justice CLARK delivered the opinion of the Court.