Pittsburgh Terminal Coal Corp. v. Commissioner

PITTSBURGH TERMINAL COAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Pittsburgh Terminal Coal Corp. v. Commissioner

Docket No. 19005.

United States Board of Tax Appeals

23 B.T.A. 248; 1931 BTA LEXIS 1908;

May 14, 1931, Promulgated

C. F. Taplin, Esq., and Leo H. Hoffman, Esq., for the petitioner.

W. L. Hart, Esq., and J. E. Mather, Esq., for the respondent.

MURDOCK

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,…