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CLEAR FORK COAL COMPANY v. COMMISSIONER OF INT. REV.

No. 12487.

229 F.2d 638 (1956)

CLEAR FORK COAL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 6, 1956.

Attorney(s) appearing for the Case

Rucker Todd, Louisville, Ky., Chas. I. Dawson, Bullitt, Dawson & Tarrant, Louisville, Ky., on brief, for petitioner.

Meyer Rothwacks, Washington, D. C., H. Brian Holland, Ellis N. Slack, Hilbert P. Zarky, Washington, D. C., on brief, for respondent.

Before MARTIN, MILLER and STEWART, Circuit Judges.

MARTIN, Circuit Judge.

The taxpayer, Clear Fork Coal Company, has filed its petition for the review of a decision of the Tax Court of the United States holding that there are deficiencies in the company's income tax for the year 1947 in the amount of $1,365.87 and for the year 1948 in the amount of $32,802.40.

The basis of the tax court's decision was that, during the years in question, the petitioner's mine, No. 4, was in a "development stage" and not in...

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