Tennessee Consol. Coal Co. v. Commissioner

Tennessee Consolidated Coal Company v. Commissioner.

Tennessee Consol. Coal Co. v. Commissioner

Docket No. 110960.

United States Tax Court

1943 Tax Ct. Memo LEXIS 71; 2 T.C.M. (CCH) 924; T.C.M. (RIA) 43466;

October 22, 1943

George E. H. Goodner, Esq., Munsey Bldg., Washington, D.C., and Paul E. Schaub, C.P.A., for the petitioner. Charles P. Bagley, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge: The Commissioner determined deficiencies in income and excess profits taxes of petitioner for the calendar year 1939 in the respective amounts of $8,598.79 and…