C. H. Mead Coal Co. v. Commissioner

C. H. MEAD COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

C. H. Mead Coal Co. v. Commissioner

Docket Nos. 42718, 42719, 54660.

United States Board of Tax Appeals

28 B.T.A. 599; 1933 BTA LEXIS 1096;

June 30, 1933, Promulgated

Frederick L. Thomas, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

MATTHEWS

These three appeals were consolidated for hearing and involve deficiencies in income tax for the calendar years 1925 to 1928, inclusive. Docket No. 42719 arises upon a deficiency in the amount of $10,581.31 for 1925, and raises three issues - (1) The…