31 T.C. 777 (1959), 26297, Blue Diamond Coal Co. v. C. I. R.

Citation: 31 T.C. 777

Opinion Judge: FISHER, Judge:

Party Name: BLUE DIAMOND COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George E. H. Goodner, Esq., Scott P. Crampton, Esq., and Dewey R. Roark, Jr., Esq., for the petitioner. Edward E. Pigg, Esq., and George J. LeBlanc, Esq., for the respondent.

Case Date: January 22, 1959

Court: U.S. Tax Court