TENNESSEE CONSOLIDATED COAL COMPANY v. COMMISSIONER

Docket Nos. 13967, 20228.

15 T.C. 424 (1950)

TENNESSEE CONSOLIDATED COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 10, 1950.


Attorney(s) appearing for the Case

Scott P. Crampton, Esq., and Paul E. Schaub, C. P. A., for the petitioner.

Homer F. Benson, Esq., for the respondent.


These proceedings, which were consolidated for trial, involve income tax liability. The petitions request redetermination of deficiencies asserted by the respondent in his deficiency notices, as follows:

Docket No. 13967 --------------------------------      1942 ---   $13,292.69
                                                     | 1943 ---     9,505.67
Docket No. 20228 --------------------------------   <  1944 ---    15,487.32
                      ...

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