1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 17 T.C.M.
  5. 17 T.C.M. 30 (1958)
 

COPPERHEAD COAL CO., INC. v. COMMISSIONER

Docket No. 59181.

17 T.C.M. 30 (1958)

T.C. Memo. 1958-9

Copperhead Coal Company, Inc. v. Commissioner.

United States Tax Court.

Filed January 24, 1958.

Attorney(s) appearing for the Case

Thomas F. Callahan, Esq., Hanna Building, Cleveland, Ohio, and Ira W. Patterson, Esq., for the petitioner. Frank W. Hardy, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in the income tax of petitioner as follows:

  Year                 Amount

  1950 ........   $ 45,201.16
  1951 ........     49,351.24
  1952 ........     54,584.10
  1953 ........     17,459.25
                  ___________
  Total           $166,595.75

The issues are (1) whether $1,000,000 purportedly paid solely for certain tangible...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases