TRESSLER COAL MINING COMPANY v. COMMISSIONER

Docket No. 11060.

7 T.C.M. 941 (1948)

Tressler Coal Mining Company v. Commissioner.

United States Tax Court.

Entered December 8, 1948.


Attorney(s) appearing for the Case

Fred B. Deem, Esq., for the petitioner. Paul E. Waring, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined that there were deficiencies in the income, declared value excess profits tax, and the excess profits tax liability of the petitioner for the calendar year 1942, and he added a 25 per cent penalty to the excess profits tax for failure of petitioner to file an excess profits tax return within the time prescribed by law. At the hearing, under an amended answer, the respondent...

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