CHICAGO MINES CO. v. COMMISSIONER

Docket Nos. 5469, 5470, 5471.

7 T.C. 1103 (1946)

CHICAGO MINES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE LONDON EXTENSION MINING COMPANY, TRANSFEREE OF CHICAGO MINES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE LONDON EXTENSION MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 7, 1946.


Attorney(s) appearing for the Case

Frazer Arnold, Esq., and Charles Kentor, Esq., for the petitioners.

Gene W. Reardon, Esq., for the respondent.


OPINION.

DISNEY, Judge:

The above named cases, duly consolidated, involve income and excess profits taxes, as follows:

------------------------------------------------------------------------------------------------------------
          Petitioner           | Docket |         Year          |        Tax        | Deficiency | Refund
                               |  No.   |                       |                   |  asserted  | claimed...

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