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PYRAMID COAL CORPORATION v. COMMISSIONER

Docket No. 108767.

1 T.C.M. 367 (1943)

Pyramid Coal Corporation, a Corporation v. Commissioner.

United States Tax Court.

Entered January 2, 1943.

Attorney(s) appearing for the Case

E. B. Wilkinson, Esq., 231 S. La Salle St., Chicago, Ill., for the petitioner. John D. Kiley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

The respondent determined deficiencies in unjust enrichment tax against petitioner of $8,416.91 for the fiscal year ending March 31, 1936, and $1,755.93 for that of 1937. He also added $438.98 to the deficiency for the latter year because of petitioner's failure to file a return for that year. The issues are whether petitioner shifted the burden imposed on it by the Bituminous Coal Conservation Act of...

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