KOHINOOR COAL CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 9630.United States Court of Appeals, Third Circuit.Argued October 19, 1948. Decided December 20, 1948. Rehearing Denied January 13, 1949. Petition by the Kohinoor Coal Company to review a determination of the Tax Court upholding the Commissioner of Internal Revenue in his determination of deficiency in excess […]