Morrisdale Coal Mining Co. v. Commissioner
United States Tax Court
Held, respondent's action in adjusting petitioner's income tax liability and determining a deficiency therein, such adjustment and determination being based upon a prior decision of this Court wherein petitioner was granted a refund of excess profits tax under section 721, Internal Revenue Code, sustained.
1Opinion of the Court
The Morrisdale Coal Mining Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Morrisdale Coal Mining Co. v. Commissioner
Docket No. 34214
United States Tax Court
21 T.C. 393; 1953 U.S. Tax Ct. LEXIS 8;
December 24, 1953, Promulgated
Decision will be entered under Rule 50.
Held, respondent's action in adjusting petitioner's income tax liability and determining a deficiency therein, such adjustment and determination being based upon a prior decision of this Court wherein petitioner was granted a refund of excess profits tax under section 721, Internal Revenue Code, sustained.
Dewey R.…
2Cases cited5 opinions
- Uni-Term Stevedoring Co. v. CommissionerUnited States Tax Court · 1944
- Morrisdale Coal Mining Co. v. CommissionerUnited States Tax Court · 1952
- Morrisdale Coal Mining Co. v. CommissionerUnited States Tax Court · 1953
- Southern Sportswear Co. v. CommissionerUnited States Tax Court · 1948
- Hadley Furniture Co. v. United StatesDistrict Court, D. Massachusetts · 1949