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BLANTON COAL COMPANY, INC. v. COMMISSIONER

Docket No. 18560-81.

48 T.C.M. 670 (1984)

T.C. Memo. 1984-397

Blanton Coal Company, Inc. v. Commissioner.

United States Tax Court.

Filed July 30, 1984.

Attorney(s) appearing for the Case

William A. Watson, P.O. Box 1340, Middlesboro, Ky., for the petitioner. Frederick W. Krieg, for the respondent.

Memorandum Opinion

GERBER, Judge:*

This case was submitted fully stipulated and the stipulation and supplemental stipulation of facts are incorporated by this reference. Blanton Coal Company, Inc. (hereinafter "petitioner"), was located at Harlan, Kentucky, at the time of the filing of its petition. No Federal corporate income tax returns were filed for petitioner for the calendar years 1956 through 1977. The parties have agreed...

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