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GOLCONDA MINING CORP. v. COMMISSIONER

Docket Nos. 4352-67, 4940-68.

58 T.C. 736 (1972)

GOLCONDA MINING CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 2, 1972.

Attorney(s) appearing for the Case

F. A. LeSourd, Woolvin Patten, and Robert L. Magnuson, for the petitioner.

Richard J. Shipley, for the respondent.

SUPPLEMENTAL OPINION

DAWSON, Judge:

On May 19, 1972, the petitioner filed a motion for reconsideration of the Court's opinion (58 T.C. 139) filed herein on April 27, 1972, seeking revision of the holding that petitioner is subject to the accumulated-earnings tax for the year 1966. Petitioner filed a memorandum in support of its motion. By order dated May 25, 1972, respondent was directed to file a reply to the motion...

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