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BLUE DIAMOND COAL COMPANY v. COMMISSIONER

Docket Nos. 26297, 32935.

31 T.C. 777 (1959)

BLUE DIAMOND COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 22, 1959.

Attorney(s) appearing for the Case

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

Edward E. Pigg, Esq., and George J. LeBlanc, Esq., for the respondent.

FISHER, Judge.

These proceedings involve petitioner's claims for refund of excess profits tax under the provisions of section 722 of the Internal Revenue Code of 1939 for the fiscal years ended March 31, 1943, 1944, 1945, and 1946. Also involved are disallowed claims of petitioner for additional exempt excess output credits under the provisions of section 735 for the same fiscal years. The amounts of tax determined by respondent, the amounts of refunds claimed...

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