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HARVEY COAL CORPORATION v. COMMISSIONER

Docket Nos. 2451, 5896.

12 T.C. 596 (1949)

HARVEY COAL CORPORATION, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 21, 1949.

Attorney(s) appearing for the Case

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

F. L. Van Haaften, Esq., for the respondent.

These proceedings, consolidated for hearing, involve transferee liabilities against the petitioner, Harvey Coal Corporation, for income taxes and penalties allegedly due from Harvey Coal Co. for 1924.

The notice of deficiency in Docket No. 2451 discloses a deficiency of $7,183.91 in income tax and a penalty of $1,795.98 for the period January 1 to October 31, 1924. In Docket No. 5896 the proposed deficiency is for the entire calendar year 1924 in the amount of $41...

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