3 T.C. 182 (1944), 104657, Midland Elec. Coal Corp. v. Commissioner of Internal Revenue

Citation: 3 T.C. 182

Opinion Judge: KERN, Judge:

Party Name: MIDLAND ELECTRIC COAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Wm. H. Cooke, Esq., for the petitioner. S. U. Hiken, Esq., for the respondent.

Judge Panel: SMITH, STERNHAGEN, VAN FOSSAN, and LEECH, JJ., dissent.

Case Date: January 31, 1944

Court: U.S. Tax Court