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OLIVER IRON MINING CO. v. COMMISSIONER

Docket Nos. 12864, 12865.

10 T.C. 908 (1948)

OLIVER IRON MINING COMPANY, SUCCESSOR OR TRANSFEREE OF NEVILLE IRON MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 20, 1948.

Attorney(s) appearing for the Case

A. Chauncey Newlin, Esq., E. W. Pavenstedt, Esq., and William L. Hearne, Esq., for the petitioner.

Henry C. Clark, Esq., for the respondent.

The Commissioner determined the following deficiencies:


----------------------------------------------------------------------
                  Year                  | Income tax  | excess profits
                                        |             |      tax
----------------------------------------|-------------|---------------
1936 ---------------------------------- | $136,339.85 | --------------
1937 -----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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