15 T.C. 424 (1950), 13967, Tennessee Consolidated Coal Co. v. C. I. R.

Citation: 15 T.C. 424

Opinion Judge: DISNEY, Judge:

Party Name: TENNESSEE CONSOLIDATED COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Scott P. Crampton, Esq., and Paul E. Schaub, C.P.A. for the petitioner. Homer F. Benson, Esq., for the respondent.

Judge Panel: BLACK J., dissenting: VAN FOSSAN, J., agrees with this dissent.

Case Date: October 10, 1950

Court: U.S. Tax Court