CAPITOL COAL CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 31, Docket 24573.United States Court of Appeals, Second Circuit.Argued November 13, 1957. Decided December 6, 1957. Page 362 Harry Janin, New York City (Joseph H. Crown, New York City, of counsel), for petitioner-appellant Capitol Coal Corp. Harry Marselli, Dept. of Justice, Washington, D.C. (Charles […]