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BUTLER CONSOLIDATED COAL CO. v. COMMISSIONER

Docket No. 5344.

6 T.C. 183 (1946)

BUTLER CONSOLIDATED COAL COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 6, 1946.

Attorney(s) appearing for the Case

W. A. Seifert, Esq., Sidney B. Gambill, Esq., and A. G. Wallerstedt, C. P. A., for the petitioner.

Richard L. Shook, Esq., for the respondent.

This proceeding is for the redetermination of a deficiency in income tax for 1941 in the amount of $57,328.95. The questions in issue are:

(1) The amount of the loss sustained by the petitioner in 1941 from the sale of its "Erico" property.

(2) The amount of the carry-over loss from 1939 and 1940 which the petitioner is entitled to deduct from the gross income of 1941. The determination of the amount depends upon whether a loss sustained by the petitioner...

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