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JACOB'S FORK POCAHONTAS COAL CO. v. COMMISSIONER

Docket No. 26298.

24 T.C. 60 (1955)

JACOB'S FORK POCAHONTAS COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 21, 1955.

Attorney(s) appearing for the Case

Dewey R. Roark, Jr., Esq., and George E. H. Goodner, Esq., for the petitioner.

Philon Wigder, Esq., for the respondent.

This proceeding involves applications for excess profits tax relief for the calendar years 1943, 1944, and 1945, and a related claim for refund for 1943. In an earlier proceeding, 17 T.C. 357 (1951), we denied petitioner's applications for relief for 1940, 1941, and 1942. By amendment to his answer here the respondent has asserted that our prior judgment bars a consideration of the merits of petitioner's present applications. After a hearing...

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