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ALTIZER COAL LAND COMPANY v. COMMISSIONER

Docket Nos. 63895, 64288.

31 T.C. 70 (1958)

ALTIZER COAL LAND COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. D. E. HENSLEY AND NELL HOCK HENSLEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 15, 1958.

Attorney(s) appearing for the Case

L. E. Woods, Jr., Esq., and Robert K. Emerson, Esq., for the petitioners.

Hubert E. Kelly, Esq., for the respondent.

These consolidated proceedings involve deficiencies in income tax against the respective petitioners as follows:

-----------------------------------------------------------------------------------------------------
                         Petitioner                          |   Docket   |     Year     | Deficiency
                                                             |     No.    |              |
----------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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