Court of Appeals for the Third Circuit March 22, 1945, 8692 (Neville Coke & Chemical Co. v. Commissioner of Int. Rev.)

GOODRICH, Circuit Judge.

The question for us in this case is the correctness of the Tax Court’s conclusion concerning the Neville Coke & Chemical Company’s tax liability for 1936. Two corporations known as the Hillman Coal & Coke Company and W. J. Rainey, Inc., had made advances of money and sold coal on credit to a corporation known as the Davison Coke & Iron Company.