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KOPPERS COAL COMPANY v. COMMISSIONER

Docket No. 108492.

6 T.C. 1209 (1946)

THE KOPPERS COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 29, 1946.

Attorney(s) appearing for the Case

John E. McClure, Esq., Edward Updike, Esq., and Donald P. Moyers, Esq., for the petitioner.

J. Harrison Miller, Esq., for the respondent.

LEECH, Judge:

Respondent has determined deficiencies in income tax for the calendar years 1936 and 1937 of $60,696.83 and $147,588.44, respectively, and a deficiency in unjust enrichment tax for the calendar year 1936 in the sum of $24,403.39. Seventeen issues are framed by the pleadings. Certain of these are disposed of by stipulation, effect to which will be given in the settlement under Rule 50. Each issue will be set out separately hereinafter together...

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