Pittsburgh Terminal Coal Corp. v. Commissioner

OPINION.

Murdock :

The Commissioner on June 3, 1926, mailed a deficiency notice under section 274 of the Revenue Act of 1926 to “ Pittsburgh Terminal Coal Corporation, Successors to the Meadow Lands Coal Company, Wabash Building, Pittsburgh, Pennsylvania,” stating, “An audit of your income and profits tax returns for the years 1917 to 1919, inclusive, has resulted in the determination of a deficiency in tax of $89,583.33 as shown in the attached statement.” The statement shows the following deficiencies:

1917_$61,267.13

1918_ 15, 384. 39

1919_ 12, 931. 81 Total_ 89, 583. 33

The petition was filed…