TECUMSEH COAL CORPORATION v. COMMISSIONER

Docket No. 30746.

17 T.C. 636 (1951)

TECUMSEH COAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 10, 1951.


Attorney(s) appearing for the Case

F. Cleveland Hedrick, Jr., Esq., for the petitioner.

Joseph L. Spillman, Jr., Esq., for the respondent.


OPINION.

KERN, Judge:

This proceeding is here on a motion by respondent to dismiss for lack of proper prosecution, in so far as it relates to deficiencies in income tax for 1942, 1943, and 1944, in the aggregate amount of $171,213.76. The motion also asks the Court to enter an order finding deficiencies in income tax in the amounts determined by respondent.

The notice of deficiency and partial disallowance of section 722 relief, dated June...

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