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HOLMES-DARST COAL CORPORATION v. COMMISSIONER

Docket Nos. 15529, 22276.

11 T.C.M. 122 (1952)

Holmes-Darst Coal Corporation v. Commissioner.

United States Tax Court.

Entered February 5, 1952.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., for the petitioner. William W. Oliver, Esq., and Frank M. Thompson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

In Docket No. 15529, petitioner seeks a redetermination of deficiencies for the years 1942, 1943 and 1944, as follows:

              Declared Value        Excess-Profits
  Year      Excess-Profits Tax           Tax
  1942 ........  $1,084.90           $15,296.23
  1943 ........   ........             5,657.31
  1944 ........   1,139.15            43,373.73

In Docket No. 22276...

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