AMHERST COAL COMPANY v. COMMISSIONER

Docket No. 12674.

11 T.C. 209 (1948)

AMHERST COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 30, 1948.


Attorney(s) appearing for the Case

William M. Drennen, Esq., and Charles W. Moxley, Esq., for the petitioner.

Paul E. Waring, Esq., for the respondent.


This proceeding is for the redetermination of deficiencies in income and excess profits taxes determined by the respondent against petitioner for the taxable years ended December 31, 1942 and 1943, as follows:

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                         Year                           | Income Tax | Excess profits
                                                        |            |      tax...

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