MORRISDALE COAL MINING CO. v. COMMISSIONER

Docket No. 16270.

13 T.C. 448 (1949)

MORRISDALE COAL MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1949.


Attorney(s) appearing for the Case

George E. H. Goodner, Esq., and Scott P. Crampton, Esq., for the petitioner.

Karl W. Windhorst, Esq., for the respondent.


The Commissioner advised petitioner by letter dated August 1, 1947, of his determination of overassessments of $4,008.09 and $5,428.80 in petitioner's income and excess profits taxes, respectively, for the year 1943, and notified it at the same time, in accordance with section 732 of the Internal Revenue Code, of his rejection of petitioner's claim for relief under section 721 of the Internal Revenue Code, filed May 24, 1945.

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